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of <h1>Companies Must Appoint Internal Auditors Under Rule 13 of the Companies (Accounts) Rules, 2014 for Compliance Within Six Months.</h1> Rule 13 of the Companies (Accounts) Rules, 2014 mandates that certain companies must appoint an internal auditor, who can be an individual, partnership firm, or corporate body. This requirement applies to all listed companies, unlisted public companies with significant financial metrics, and private companies with substantial turnover or borrowings. Existing companies meeting these criteria must comply with this rule within six months. The internal auditor may not necessarily be an employee, and the Audit Committee or Board must define the audit's scope and methodology in consultation with the internal auditor.
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