Financial Audit
Section: Section 143(1) of Companies Act 2013, Section 19(1) of CAG’s DPC Act
Function: Every auditor of a Company shall have a right of access at all times to the books of accounts and vouchers of the Company, whether kept at the registered office of the Company or at any other place and shall be entitled to require from the officers of the Company such information and explanation as he may consider necessary for the performance of his duties as auditor.
Auditee Units:
- Hindustan Aeronautics Limited, Bengaluru
- Bharat Electronics Limited, Bengaluru
- BEML Limited, Bengaluru
- Mazagon Dock Shipbuilders Limited, Mumbai
- Garden Reach Shipbuilders & Engineers Ltd, Kolkata
- Mishra Dhatu Nigam Limited, Hyderabad
- Bharat Dynamics Limited, Hyderabad
- Goa Shipyard Limited, Goa
- Hindustan Shipyard Limited, Visakhapatnam
- BEL Optronics Devices Limited, Pune
- BEL Thales Systems Limited, Bengaluru
- Vignyan Industries Limited, Tariker
- Defence Innovation Organisation, Bengaluru
- Utkarsha Dhatu Nigam Limited, Hyderabad
- Naini Aerospace Limited, Allahabad
- Indo Russian Helicopter Limited, Bengaluru