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Internal audit – An excellent opportunity for aspiring Professionals

September 20, 2021[2021] 128 taxmann.com 375 (Article)
The Companies Act 2013 provides an excellent opportunity to explore a new avenue for professionals like company secretaries and cost accountants, either in employment or in practice in the area of internal audit. Let us look at the relevant provisions of the Companies Act 2013 along with the requirement of Listing Obligations and Disclosure Requirement Regulations of 2015.
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