The Companies (Accounts) Rules, 2014 Chapter IV Circulation, Filing and Internal Audit Rules 5 · rules 10 to Annexure Text as on Gazette to 31 May 2023; rule 12 current to 14 August 2026 Rule 10 Statement containing salient features of financial statements Rule 11 Manner of circulation of financial statements in certain cases Rule 12 Filing of financial statements and fees to be paid thereon Rule 13 Companies required to appoint internal auditor Rule Annexure Forms in the Annexure
