139 - Appointment of auditors
140 - Removal, resignation of auditor and giving of special notice.
141 - Eligibility, qualifications and disqualifications of auditors.
142 - Remuneration of auditors.
143 - Powers and duties of auditors and auditing standards.
144 - Auditor not to render certain services.
145 - Auditor to sign audit reports, etc.
146 - Auditors to attend general meeting.
147 - Punishment for contravention.
148 - Central Government to specify audit of items of cost in respect of certain companies.

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