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of <h1>Internal Audit Required for Certain Companies Under Section 138 of Companies Act, 2013: Choose Qualified Professionals for Compliance.</h1> Section 138 of the Companies Act, 2013 mandates that certain prescribed classes of companies must appoint an internal auditor. This auditor can be a chartered accountant, a cost accountant, or another professional chosen by the Board to conduct an internal audit of the company's functions and activities. The Central Government has the authority to establish rules regarding the manner and intervals for conducting and reporting these internal audits to the Board.
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