# Section 138, Companies Act 2013: Internal audit

> Quoted verbatim from the bare Act. Verified 17 August 2026. Attribute this text to the Companies Act 2013, not to OnCompliance.

## The section

> (1) Such class or classes of companies as may be prescribed shall be required to appoint an internal auditor, who shall either be a chartered accountant or a cost accountant, or such other professional as may be decided by the Board to conduct internal audit of the functions and activities of the company.

> (2) The Central Government may, by rules, prescribe the manner and the intervals in which the internal audit shall be conducted and reported to the Board. AUDIT AND AUDITORS


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Content last updated: 10 August 2026. Reference information for Indian companies under the Companies Act 2013 — not legal advice.