Every company registered under the Companies Act, 2013 is required to prepare its books of accounts, papers and financial statement for every financial year and such books are required to be audited by statutory auditor appointed by the company for this purpose.
source https://www.caclubindia.com/articles/appointment-of-statutory-auditor-under-companies-act-2013-45996.asp
source https://www.caclubindia.com/articles/appointment-of-statutory-auditor-under-companies-act-2013-45996.asp
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