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    <title>REGISTERED VALUERS UNDER COMPANIES ACT, 2013</title>
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    <description>The Companies Act mandates that valuations of company assets, liabilities, securities and goodwill under specified provisions be performed only by a person registered as a Registered Valuer under Section 247. Registered valuers must satisfy prescribed eligibility, be appointed by the audit committee or board, conduct impartial valuations exercising due diligence, adopt and justify appropriate valuation approaches and methods, prepare reports in prescribed form, notify convictions or professional misconduct, and face removal, appeal processes and prescribed penal consequences for contraventions.</description>
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