{"id":231811,"date":"2025-11-03T18:13:57","date_gmt":"2025-11-03T12:43:57","guid":{"rendered":"https:\/\/www.oliveboard.in\/blog\/?p=231811"},"modified":"2025-11-03T18:14:07","modified_gmt":"2025-11-03T12:44:07","slug":"companies-act-2013-chapter-9","status":"publish","type":"post","link":"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/","title":{"rendered":"Companies Act 2013 Chapter 9 Notes, Download Free PDF"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_77 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Topics_Covered_Under_Chapter_9_of_Companies_Act_2013\" >Topics Covered Under Chapter 9 of Companies Act 2013<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_128_Books_of_Account_etc_to_be_Kept_by_Company\" >Section 128 Books of Account, etc., to be Kept by Company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_129_Financial_Statement\" >Section 129 Financial Statement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_129A_Periodical_Financial_Results\" >Section 129A Periodical Financial Results<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_130_Re-opening_of_Accounts_on_Courts_or_Tribunals_Orders\" >Section 130 Re-opening of Accounts on Court\u2019s or Tribunal\u2019s Orders<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_131_Voluntary_Revision_of_Financial_Statements_or_Boards_Report\" >Section 131 Voluntary Revision of Financial Statements or Board\u2019s Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_132_Constitution_of_National_Financial_Reporting_Authority_NFRA\" >Section 132 Constitution of National Financial Reporting Authority (NFRA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_133_Central_Government_to_Prescribe_Accounting_Standards\" >Section 133 Central Government to Prescribe Accounting Standards<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_134_Financial_Statement_Boards_Report_etc\" >Section 134 Financial Statement, Board\u2019s Report, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_135_Corporate_Social_Responsibility_CSR\" >Section 135 Corporate Social Responsibility (CSR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_136_Right_of_Member_to_Copies_of_Audited_Financial_Statement\" >Section 136 Right of Member to Copies of Audited Financial Statement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_137_Copy_of_Financial_Statement_to_be_Filed_with_Registrar\" >Section 137 Copy of Financial Statement to be Filed with Registrar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Section_138_Internal_Audit\" >Section 138 Internal Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Download_Companies_Act_2013_Chapter_9_Free_PDF\" >Download Companies Act 2013 Chapter 9 Free PDF<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/#Questions_Based_on_Chapter_9_of_Companies_Act_2013\" >Questions Based on Chapter 9 of Companies Act 2013<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>The Chapter IX of the Companies Act, 2013 focuses on the Accounts of Companies, covering Sections 128 to 138. This chapter ensures that every company maintains proper financial records, prepares and presents accurate financial statements, follows standard accounting practices, and remains accountable to shareholders, regulators, and the public.<\/p>\n\n\n\n<p>The chapter also introduces concepts like Corporate Social Responsibility (CSR), Internal Audit, and the National Financial Reporting Authority (NFRA) ensuring transparency and good governance in the corporate world.<\/p>\n\n\n\n<p>In this blog, we have provided detailed notes on each section covered under Chapter 9 of the <a href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013\/?ref=contac-aib\" target=\"_blank\" rel=\"noreferrer noopener\">Companies Act, 2013<\/a>, along with a link to download the Companies Act, 2013 PDF.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-topics-covered-under-chapter-9-of-companies-act-2013\"><span class=\"ez-toc-section\" id=\"Topics_Covered_Under_Chapter_9_of_Companies_Act_2013\"><\/span>Topics Covered Under Chapter 9 of Companies Act 2013<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The chapter ensures transparency, accountability, and accuracy in a company\u2019s financial reporting. It prescribes how books of accounts are to be maintained, who can inspect them, and how financial results are to be published and audited.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><a href=\"https:\/\/www.oliveboard.in\/sebi-grade-a-pyqs\/?ref=contss-sebi-pyq\" target=\"_blank\" rel=\"noreferrer noopener\">Download SEBI Grade A 350+ PYQs with Solutions PDF<\/a><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Section 128:<\/strong> Books of account to be kept by the company<\/li>\n\n\n\n<li><strong>Section 129:<\/strong> Financial statement<\/li>\n\n\n\n<li><strong>Section 129A:<\/strong> Periodical financial results<\/li>\n\n\n\n<li><strong>Section 130:<\/strong> Re-opening of accounts on court\u2019s or Tribunal\u2019s order<\/li>\n\n\n\n<li><strong>Section 131:<\/strong> Voluntary revision of financial statements or Board\u2019s report<\/li>\n\n\n\n<li><strong>Section 132:<\/strong> Constitution of National Financial Reporting Authority (NFRA)<\/li>\n\n\n\n<li><strong>Section 133:<\/strong> Central Government to prescribe accounting standards<\/li>\n\n\n\n<li><strong>Section 134:<\/strong> Financial statement, Board\u2019s report, etc.<\/li>\n\n\n\n<li><strong>Section 135:<\/strong> Corporate Social Responsibility (CSR)<\/li>\n\n\n\n<li><strong>Section 136:<\/strong> Right of members to copies of audited financial statement<\/li>\n\n\n\n<li><strong>Section 137:<\/strong> Copy of financial statement to be filed with Registrar<\/li>\n\n\n\n<li><strong>Section 138:<\/strong> Internal Audit<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-128-books-of-account-etc-to-be-kept-by-company\"><span class=\"ez-toc-section\" id=\"Section_128_Books_of_Account_etc_to_be_Kept_by_Company\"><\/span>Section 128 Books of Account, etc., to be Kept by Company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every company must keep proper books of account at its registered office that show the true and fair view of its financial affairs.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The records should include details of all receipts, payments, sales, purchases, assets, and liabilities.<\/li>\n\n\n\n<li>Books can also be maintained in electronic form.<\/li>\n\n\n\n<li>Directors have the right to inspect the books during business hours.<\/li>\n\n\n\n<li>If the company has branch offices, proper summaries of transactions must be sent to the registered office.<\/li>\n\n\n\n<li>Books of account must be preserved for at least 8 financial years.<\/li>\n\n\n\n<li>Non-compliance can lead to penalties for the company and its officers.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Notification<\/strong><\/td><td><strong>Notification<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/www.oliveboard.in\/ugc-net-notification\/?ref=contac-nai\" target=\"_blank\" rel=\"noreferrer noopener\">UGC NET Notification<\/a><\/td><td><a href=\"https:\/\/www.oliveboard.in\/sebi-grade-a-notification\/?ref=contac-nai\" target=\"_blank\" rel=\"noreferrer noopener\">SEBI Grade A Notification<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-129-financial-statement\"><span class=\"ez-toc-section\" id=\"Section_129_Financial_Statement\"><\/span>Section 129 Financial Statement<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A financial statement includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Balance Sheet<\/li>\n\n\n\n<li>Profit &amp; Loss Account (or Income &amp; Expenditure Account for Not-for-Profit entities)<\/li>\n\n\n\n<li>Cash Flow Statement<\/li>\n\n\n\n<li>Statement of Changes in Equity (if applicable)<\/li>\n\n\n\n<li>Notes to Accounts<\/li>\n<\/ul>\n\n\n\n<p>Key points:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It must present a true and fair view of the company\u2019s affairs.<\/li>\n\n\n\n<li>It should comply with the accounting standards specified under Section 133.<\/li>\n\n\n\n<li>Financial statements must be approved by the Board before being signed and presented in the general meeting.<\/li>\n\n\n\n<li>For consolidated financial statements, holding companies must also include the financials of their subsidiaries, joint ventures, and associates.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-129a-periodical-financial-results\"><span class=\"ez-toc-section\" id=\"Section_129A_Periodical_Financial_Results\"><\/span>Section 129A Periodical Financial Results<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This section was added by the Companies (Amendment) Act, 2020.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Certain prescribed companies must prepare and file periodical financial results with the Central Government.<\/li>\n\n\n\n<li>These results help in maintaining regular financial transparency and monitoring performance between annual reports.<\/li>\n\n\n\n<li>The format, time period, and manner are to be prescribed by the Central Government through rules.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.oliveboard.in\/test-series\/?ref=contac-nai-act\" target=\"_blank\" rel=\"noreferrer noopener\">Attempt A Free Mock Test Today!<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-130-re-opening-of-accounts-on-court-s-or-tribunal-s-orders\"><span class=\"ez-toc-section\" id=\"Section_130_Re-opening_of_Accounts_on_Courts_or_Tribunals_Orders\"><\/span>Section 130 Re-opening of Accounts on Court\u2019s or Tribunal\u2019s Orders<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A company\u2019s accounts can be reopened or revised only through an order of a Court or Tribunal. Conditions for reopening:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Discovery of fraud or mismanagement.<\/li>\n\n\n\n<li>Misrepresentation of financial position.<\/li>\n\n\n\n<li>Material mistakes in previously approved financial statements.<\/li>\n<\/ul>\n\n\n\n<p>Who can apply:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Central Government<\/li>\n\n\n\n<li>Income Tax Authorities<\/li>\n\n\n\n<li>SEBI or any other statutory authority<\/li>\n\n\n\n<li>Any concerned person<\/li>\n<\/ul>\n\n\n\n<p>Once reopened, the revised accounts must be re-audited and approved by the Board.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-131-voluntary-revision-of-financial-statements-or-board-s-report\"><span class=\"ez-toc-section\" id=\"Section_131_Voluntary_Revision_of_Financial_Statements_or_Boards_Report\"><\/span>Section 131 Voluntary Revision of Financial Statements or Board\u2019s Report<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If a company finds an error or omission in its previously approved financial statement or Board\u2019s Report, it can voluntarily apply to the Tribunal for permission to revise them.<br>Key points:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The revision can only be made for the three preceding financial years.<\/li>\n\n\n\n<li>Reasons for such revision must be disclosed in the Board\u2019s report.<\/li>\n\n\n\n<li>Revised copies must be filed with the Registrar.<\/li>\n\n\n\n<li>This section promotes accuracy and transparency in financial reporting.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong><a href=\"https:\/\/www.oliveboard.in\/important-economic-and-finance-terms\/?ref=contss-sebi-ne\" target=\"_blank\" rel=\"noreferrer noopener\">Download 100+ Important Economic and Finance Terms PDF<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-132-constitution-of-national-financial-reporting-authority-nfra\"><span class=\"ez-toc-section\" id=\"Section_132_Constitution_of_National_Financial_Reporting_Authority_NFRA\"><\/span>Section 132 Constitution of National Financial Reporting Authority (NFRA)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The National Financial Reporting Authority (NFRA) is an independent regulatory body set up by the Central Government. Functions of NFRA:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recommend accounting and auditing standards.<\/li>\n\n\n\n<li>Monitor and enforce compliance with such standards.<\/li>\n\n\n\n<li>Investigate professional misconduct by auditors.<\/li>\n\n\n\n<li>Impose penalties and debar auditors or audit firms for violations.<\/li>\n<\/ul>\n\n\n\n<p>NFRA ensures integrity and quality in financial reporting and auditing practices in India.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-133-central-government-to-prescribe-accounting-standards\"><span class=\"ez-toc-section\" id=\"Section_133_Central_Government_to_Prescribe_Accounting_Standards\"><\/span>Section 133 Central Government to Prescribe Accounting Standards<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under this section:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Central Government, after consulting NFRA, may prescribe accounting standards.<\/li>\n\n\n\n<li>These standards ensure uniformity and comparability in financial statements.<\/li>\n\n\n\n<li>All companies are required to comply with the prescribed accounting standards while preparing their financial statements.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/www.oliveboard.in\/sebi-grade-a-300-plus-mcqs\/?ref=contss-sebi-mcq\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Download SEBI Grade A 300+ MCQs Ebook<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-134-financial-statement-board-s-report-etc\"><span class=\"ez-toc-section\" id=\"Section_134_Financial_Statement_Boards_Report_etc\"><\/span>Section 134 Financial Statement, Board\u2019s Report, etc.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This section lays down the procedure for approval and presentation of the company\u2019s financial statements and Board\u2019s Report. Key provisions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Board of Directors must approve the financial statement before it is signed.<\/li>\n\n\n\n<li>It must be signed by the Chairperson or two directors, one being the Managing Director.<\/li>\n\n\n\n<li>The Board\u2019s Report must include:\n<ul class=\"wp-block-list\">\n<li>Financial summary and performance highlights<\/li>\n\n\n\n<li>Details of CSR activities<\/li>\n\n\n\n<li>Directors\u2019 Responsibility Statement<\/li>\n\n\n\n<li>Details of related party transactions<\/li>\n\n\n\n<li>Auditor\u2019s qualifications or remarks (if any)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Copies must be circulated to members and filed with the Registrar.<\/li>\n\n\n\n<li>Non-compliance may attract fines and penalties.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-135-corporate-social-responsibility-csr\"><span class=\"ez-toc-section\" id=\"Section_135_Corporate_Social_Responsibility_CSR\"><\/span>Section 135 Corporate Social Responsibility (CSR)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>One of the most significant provisions of the Act. A company must comply with CSR provisions if it meets any of the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Net worth of \u20b9500 crore or more,<\/li>\n\n\n\n<li>Turnover of \u20b91,000 crore or more, or<\/li>\n\n\n\n<li>Net profit of \u20b95 crore or more during the previous financial year.<\/li>\n<\/ul>\n\n\n\n<p>Key provisions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The company must form a CSR Committee of the Board.<\/li>\n\n\n\n<li>It must spend at least 2% of its average net profits (of the last 3 years) on CSR activities.<\/li>\n\n\n\n<li>Unspent CSR amounts must be transferred to specific funds as per the CSR Rules.<\/li>\n\n\n\n<li>CSR details must be disclosed in the Board\u2019s Report and website.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.oliveboard.in\/previous-year-papers\/?ref=contac-aib-act\" target=\"_blank\" rel=\"noreferrer noopener\">Solve Free Previous Year Exam Papers Today!<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-136-right-of-member-to-copies-of-audited-financial-statement\"><span class=\"ez-toc-section\" id=\"Section_136_Right_of_Member_to_Copies_of_Audited_Financial_Statement\"><\/span>Section 136 Right of Member to Copies of Audited Financial Statement<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Before a company holds its Annual General Meeting (AGM), it is essential that all members, shareholders, and key stakeholders are informed about the company\u2019s financial performance. <\/p>\n\n\n\n<p>Section 136 ensures transparency and accessibility by granting every member the right to receive a copy of the audited financial statements. This provision strengthens shareholders\u2019 participation in company decisions by enabling them to review the company\u2019s financial health before the AGM.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Every company must send a copy of the audited financial statements to:\n<ul class=\"wp-block-list\">\n<li>Every member,<\/li>\n\n\n\n<li>Trustee for debenture holders, and<\/li>\n\n\n\n<li>All other entitled persons.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>This must be done at least 21 days before the Annual General Meeting (AGM).<\/li>\n\n\n\n<li>Listed companies must also upload these documents on their official website.<\/li>\n\n\n\n<li>This provision ensures that shareholders are well-informed about the company\u2019s financial position before the AGM.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-137-copy-of-financial-statement-to-be-filed-with-registrar\"><span class=\"ez-toc-section\" id=\"Section_137_Copy_of_Financial_Statement_to_be_Filed_with_Registrar\"><\/span>Section 137 Copy of Financial Statement to be Filed with Registrar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>After the approval of financial statements in the AGM, the next step is ensuring that these records are available for public and regulatory access. Section 137 mandates that every company must file a copy of its financial statement and related documents with the Registrar of Companies (ROC) within a specified time frame. <\/p>\n\n\n\n<p>This filing maintains corporate transparency, helps regulatory bodies track compliance, and provides investors with accurate information about a company\u2019s financial position.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Every company must file a copy of its financial statement (with all relevant documents) with the Registrar of Companies (ROC) within 30 days of the AGM.<\/li>\n\n\n\n<li>In case the AGM is not held, the statement must still be filed with necessary explanations.<\/li>\n\n\n\n<li>Delayed filing attracts financial penalties for the company and its officers.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong><a href=\"https:\/\/www.oliveboard.in\/120-plus-management-mcqs\/?ref=contss-sebi-ne\" target=\"_blank\" rel=\"noreferrer noopener\">Download 120+ Management MCQs Ebook<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-section-138-internal-audit\"><span class=\"ez-toc-section\" id=\"Section_138_Internal_Audit\"><\/span>Section 138 Internal Audit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Internal audit serves as an essential internal control mechanism to evaluate a company\u2019s operations and ensure compliance with policies and laws. Section 138 introduces the concept of internal audit for specific classes of companies, requiring them to appoint qualified professionals to periodically assess and improve their internal systems. <\/p>\n\n\n\n<p>This ensures efficiency, accountability, and risk management within the organization, helping management make informed decisions based on verified internal data.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Certain classes of companies are required to conduct an internal audit to ensure efficient management and internal control.<\/li>\n\n\n\n<li>The internal auditor may be:\n<ul class=\"wp-block-list\">\n<li>A Chartered Accountant,<\/li>\n\n\n\n<li>A Cost Accountant, or<\/li>\n\n\n\n<li>Any other professional as decided by the Board.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>The purpose is to evaluate and improve risk management, operational control, and compliance systems.<\/li>\n\n\n\n<li>The Central Government specifies which companies are required to have internal audits (based on turnover, paid-up capital, or borrowings).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-download-companies-act-2013-chapter-9-free-pdf\"><span class=\"ez-toc-section\" id=\"Download_Companies_Act_2013_Chapter_9_Free_PDF\"><\/span>Download Companies Act 2013 Chapter 9 Free PDF<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Aspirants preparing for the UGC NET Commerce paper, SEBI Grade A exam, and various other government exams can download the complete details of the Companies Act, 2013 through the direct link provided below. Specifically, to check Chapter 4 of the Companies Act, 2013, refer to pages 85 to 96 of the PDF.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/download.oliveboard.in\/pdf\/CompaniesAct2013.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download Companies Act 2013 Free PDF<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-questions-based-on-chapter-9-of-companies-act-2013\"><span class=\"ez-toc-section\" id=\"Questions_Based_on_Chapter_9_of_Companies_Act_2013\"><\/span>Questions Based on Chapter 9 of Companies Act 2013<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>1. Under which section of the Companies Act, 2013 is the maintenance of books of account specified?<\/strong><\/p>\n\n\n\n<p>A) Section 127<br>B) Section 128<br>C) Section 129<br>D) Section 130<br>E) Section 138<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> B) Section 128<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 128 mandates every company to maintain proper books of account at its registered office to reflect the true and fair state of affairs of the company.<\/p>\n\n\n\n<p><strong>2. For how many years must a company preserve its books of account?<\/strong><\/p>\n\n\n\n<p>A) 5 years<br>B) 6 years<br>C) 8 years<br>D) 10 years<br>E) 7 years<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> C) 8 years<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> As per Section 128(5), companies must preserve books of account for at least eight financial years immediately preceding the current financial year.<\/p>\n\n\n\n<p><strong>3. What does a \u201cfinancial statement\u201d include under Section 129?<\/strong><\/p>\n\n\n\n<p>A) Only Profit &amp; Loss Account<br>B) Only Balance Sheet<br>C) Balance Sheet, Profit &amp; Loss Account, Cash Flow Statement, and Notes<br>D) Only Auditor\u2019s Report<br>E) Only Notes to Accounts<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> C) Balance Sheet, Profit &amp; Loss Account, Cash Flow Statement, and Notes<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> A financial statement as defined under Section 129 includes Balance Sheet, Profit &amp; Loss Account, Cash Flow Statement, and Notes to Accounts (and for some entities, a Statement of Changes in Equity).<\/p>\n\n\n\n<p><strong>4. The financial statement must present a ________ view of the company\u2019s affairs.<\/strong><\/p>\n\n\n\n<p>A) Complete<br>B) True and fair<br>C) Standardized<br>D) Estimated<br>E) Statutory<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> B) True and fair<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> As per Section 129(1), the financial statement must present a <strong>true and fair view<\/strong> of the state of affairs of the company\u2019s business.<\/p>\n\n\n\n<p><strong>5. Which section deals with the preparation and filing of periodical financial results?<\/strong><\/p>\n\n\n\n<p>A) Section 128<br>B) Section 129A<br>C) Section 132<br>D) Section 134<br>E) Section 137<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> B) Section 129A<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 129A, inserted by the <em>Companies (Amendment) Act, 2020<\/em>, empowers the Central Government to require certain companies to prepare and file periodical financial results.<\/p>\n\n\n\n<p><strong>Get ready to crack government job exams with leading educators<\/strong><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.oliveboard.in\/courses\/?ref=contac-nai-act\" target=\"_blank\" rel=\"noreferrer noopener\">Enroll in Online Live Classes Today!<\/a><\/div>\n<\/div>\n\n\n\n<p><strong>6. Under which circumstances can a company reopen its accounts?<\/strong><\/p>\n\n\n\n<p>A) On approval from shareholders<br>B) On order of the Court or Tribunal<br>C) By internal audit committee<br>D) On recommendation of auditors<br>E) On Board\u2019s decision<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> B) On order of the Court or Tribunal<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> As per Section 130, accounts can be reopened only by order of a Court or Tribunal, if fraud, mismanagement, or misrepresentation is proven.<\/p>\n\n\n\n<p><strong>7. Who can apply for reopening of company accounts under Section 130?<\/strong><\/p>\n\n\n\n<p>A) Company itself<br>B) SEBI, Income Tax Department, or Central Government<br>C) Shareholders only<br>D) Board of Directors only<br>E) Statutory Auditor<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> B) SEBI, Income Tax Department, or Central Government<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 130 allows applications by Central Government, Income Tax Authorities, SEBI, or any statutory authority to reopen accounts in case of fraud or misrepresentation.<\/p>\n\n\n\n<p><strong>8. Under Section 131, how many previous financial years can be voluntarily revised?<\/strong><\/p>\n\n\n\n<p>A) 1 year<br>B) 2 years<br>C) 3 years<br>D) 5 years<br>E) 4 years<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> C) 3 years<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> A company can revise its financial statements or Board\u2019s Report for up to three preceding financial years with Tribunal approval (Section 131).<\/p>\n\n\n\n<p><strong>9. What is NFRA as per Section 132?<\/strong><\/p>\n\n\n\n<p>A) National Financial Reporting Authority<br>B) National Financial Regulation Agency<br>C) National Finance Reporting Association<br>D) National Forensic Reporting Authority<br>E) National Fiscal Regulation Authority<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> A) National Financial Reporting Authority<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 132 establishes the National Financial Reporting Authority (NFRA) to oversee accounting and auditing standards and handle auditor misconduct cases.<\/p>\n\n\n\n<p><strong>10. Who prescribes accounting standards under Section 133?<\/strong><\/p>\n\n\n\n<p>A) RBI<br>B) ICAI<br>C) Central Government after consulting NFRA<br>D) Parliament<br>E) Registrar of Companies<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> C) Central Government after consulting NFRA<\/p>\n\n\n\n<p>Also Check:&nbsp;<a href=\"https:\/\/www.oliveboard.in\/upcoming-government-exams\/?ref=contac-acb\" target=\"_blank\" rel=\"noreferrer noopener\">What are the Upcoming Government Exams<\/a><\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 133 states that accounting standards are prescribed by the Central Government in consultation with the NFRA.<\/p>\n\n\n\n<p><strong>11. The Board\u2019s Report is required under which section?<\/strong><\/p>\n\n\n\n<p>A) Section 128<br>B) Section 130<br>C) Section 134<br>D) Section 135<br>E) Section 137<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> C) Section 134<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 134 specifies that the Board\u2019s Report must be approved by the Board and presented along with the financial statement in the AGM.<\/p>\n\n\n\n<p><strong>12. Which of the following is NOT required to be included in the Board\u2019s Report?<\/strong><\/p>\n\n\n\n<p>A) Directors\u2019 Responsibility Statement<br>B) Auditor\u2019s Report<br>C) CSR details<br>D) Related Party Transactions<br>E) Financial summary<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> B) Auditor\u2019s Report<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> While the Board\u2019s Report includes CSR, related party transactions, and financial summaries, the Auditor\u2019s Report is a separate document presented with financial statements.<\/p>\n\n\n\n<p><strong>13. Section 135 deals with which important corporate provision?<\/strong><\/p>\n\n\n\n<p>A) Internal Audit<br>B) Corporate Social Responsibility (CSR)<br>C) Audit Committee<br>D) Auditor Appointment<br>E) Accounting Standards<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> B) Corporate Social Responsibility (CSR)<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 135 introduces CSR, making it mandatory for eligible companies to spend 2% of their average net profits on social welfare activities.<\/p>\n\n\n\n<p><strong>14. A company is required to comply with CSR if its net worth is at least:<\/strong><\/p>\n\n\n\n<p>A) \u20b9250 crore<br>B) \u20b9400 crore<br>C) \u20b9500 crore<br>D) \u20b9600 crore<br>E) \u20b91000 crore<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> C) \u20b9500 crore<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 135 applies to companies having net worth \u2265 \u20b9500 crore, or turnover \u2265 \u20b91000 crore, or net profit \u2265 \u20b95 crore.<\/p>\n\n\n\n<p><strong>15. CSR spending should be at least what percentage of average net profits of the last 3 years?<\/strong><\/p>\n\n\n\n<p>A) 1%<br>B) 1.5%<br>C) 2%<br>D) 2.5%<br>E) 3%<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> C) 2%<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> As per Section 135(5), every eligible company must spend <strong>at least 2%<\/strong> of its average net profits of the previous three years on CSR activities.<\/p>\n\n\n\n<p><strong>16. Under Section 136, a copy of the audited financial statement must be sent to members how many days before the AGM?<\/strong><\/p>\n\n\n\n<p>A) 7 days<br>B) 14 days<br>C) 15 days<br>D) 21 days<br>E) 30 days<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> D) 21 days<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Every company must send a copy of the audited financial statement to members and debenture trustees at least 21 days before the AGM (Section 136).<\/p>\n\n\n\n<p><strong>17. Listed companies must also publish their financial statements on their:<\/strong><\/p>\n\n\n\n<p>A) Notice Board<br>B) Annual Report<br>C) Official Website<br>D) Government Portal<br>E) CSR Dashboard<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> C) Official Website<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 136(1) mandates that listed companies must also place their financial statements on their official website for public access.<\/p>\n\n\n\n<p><strong>18. Under Section 137, companies must file their financial statements with the Registrar within how many days of the AGM?<\/strong><\/p>\n\n\n\n<p>A) 15 days<br>B) 20 days<br>C) 25 days<br>D) 30 days<br>E) 45 days<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> D) 30 days<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 137(1) requires companies to file a copy of the financial statement with the Registrar of Companies (ROC) within 30 days of the AGM.<\/p>\n\n\n\n<p><strong>19. Which section makes internal audit mandatory for certain classes of companies?<\/strong><\/p>\n\n\n\n<p>A) Section 128<br>B) Section 134<br>C) Section 135<br>D) Section 138<br>E) Section 139<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> D) Section 138<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> Section 138 mandates internal audits for specific classes of companies as prescribed, to evaluate and strengthen internal control systems.<\/p>\n\n\n\n<p><strong>20. Who can be appointed as an internal auditor under Section 138?<\/strong><\/p>\n\n\n\n<p>A) Only a Chartered Accountant<br>B) Only a Cost Accountant<br>C) Any professional as decided by the Board<br>D) Any employee of the company<br>E) Any external consultant<\/p>\n\n\n\n<p><strong>Correct Answer:<\/strong> C) Any professional as decided by the Board<\/p>\n\n\n\n<p><strong>Explanation:<\/strong> An internal auditor may be a Chartered Accountant, Cost Accountant, or any other professional as decided by the company\u2019s Board of Directors under Section 138.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n<ul class=\"wp-block-latest-posts__list is-grid columns-3 wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/negotiable-instruments-act\/\">Negotiable Instruments Act, 1881, FREE PDF &amp; Live Quiz<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/reserve-bank-of-india\/\">Role and Functions of the Reserve Bank of India (RBI) &#8211; UGC NET Notes<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/sebi-grade-a-eligibility-check-tool\/\">Are You Eligible for SEBI Grade A 2026? Check with FREE Live Tool<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/sebi-grade-a-selection-process-2026\/\">SEBI Grade A Selection Process 2026, Phase 1 &amp; 2 Exam Structure<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/important-arithmetic-topics-for-sebi-grade-a\/\">Important Arithmetic Topics for SEBI Grade A Quant Section 2026<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/how-to-score-25-in-quant-section-for-rbi-sebi-grade-a\/\">Score Highest Marks in Quant Section of RBI &amp; SEBI Exam 2026<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>The Chapter IX of the Companies Act, 2013 focuses on the Accounts of Companies, covering Sections 128 to 138. This<\/p>\n","protected":false},"author":58,"featured_media":231820,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10247,8661,16459],"tags":[],"class_list":["post-231811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rbi-sebi-nabard","category-sebi-prep","category-ugc-net-commerce-study-material","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Companies Act 2013 Chapter 9 Notes, Download Free PDF<\/title>\n<meta name=\"description\" content=\"Check out the important aspects of Companies Act 2013 Chapter 9, including internal audits and the National Financial Reporting Authority.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.oliveboard.in\/blog\/companies-act-2013-chapter-9\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Companies Act 2013 Chapter 9 Notes, Download Free PDF\" \/>\n<meta property=\"og:description\" content=\"The Chapter IX of the Companies Act, 2013 focuses on the Accounts of Companies, covering Sections 128 to 138. 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