Duties of auditor under this Chapter
Section 378ZG of the Companies Act, 2013 deals with duties of auditor under this Chapter. Without prejudice to the provisions contained in section 143, the auditor shall report on the following additional matters relating to the Producer Company, namely:-- (a) the amount of debts due alongwith particulars of bad debts, if any; The Act came into force on 01 Apr 2014.
1[378ZG. Duties of auditor under this Chapter.--Without prejudice to the provisions contained in section 143, the auditor shall report on the following additional matters relating to the Producer Company, namely:--
(a) the amount of debts due alongwith particulars of bad debts, if any;
(b) the verification of cash balance and securities;
(c) the details of assets and liabilities;
(d) all transactions which appear to be contrary to the provisions of this Chapter;
(e) the loans given by the Producer Company to the directors;
(f) the donations or subscriptions given by the Producer Company;
(g) any other matter as may be considered necessary by the auditor.]
Section 378ZG, The Companies Act, 2013 (Act 18 of 2013).
Cross-references
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Questions about Section 378ZG
What does Section 378ZG of the Companies Act deal with?
Section 378ZG of the Companies Act is headed "Duties of auditor under this Chapter". [378ZG. Duties of auditor under this Chapter.--Without prejudice to the provisions contained in section 143, the auditor shall report on the following additional matters relating to the Producer Company, namely:-- (a) the amount of debts due alongwith particulars of bad debts, if any;
How do I find court cases under Section 378ZG of the Companies Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 378ZG, section 378ZG Companies Act, section 378ZG of the Companies Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 378ZG of the Companies Act, and has it changed?
Its own text turns on section 143 (Powers and duties of auditors and auditing standards), so none of them can safely be read on its own.
When did Section 378ZG of the Companies Act come into force?
Section 378ZG of the Companies Act, cited as Companies Act 378ZG, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5089 words
- 143. Powers and duties of auditors and auditing standards1867 words
- 230. Power to compromise or make arrangements with creditors and members1432 words
- 232. Merger and amalgamation of companies1416 words
- 149. Company to have Board of Directors1403 words
- 217. Procedure, powers, etc., of inspectors1390 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.