<h1>Inspection powers under the Companies Act enable government inspections and public electronic disclosure of audited company accounts.</h1> Government uses inspection powers under section 209A of the Companies Act, 1956 to inspect company books on complaint or other information of non compliance, with suitable legal action taken for violations; 263 companies were inspected between 1.4.2003 and 31.1.2009. An electronic registry publishes filed and audited accounts; auditors are appointed by statute and regulated under the Chartered Accountants Act, 1949, while company secretary certification and regulation apply for listed companies under the Company Secretaries Act, 1980. Amendments in 2006 strengthened disciplinary mechanisms and Accounting Standards were notified; the Companies Bill, 2008 was introduced to further strengthen checks against irregularities.