The Companies (Registration of Foreign Companies) Rules, 2014 Chapter II Accounts, Returns and Places of Business Rules 5 · rules 4 to 8 Text as on 14 August 2026 Rule 4 Financial Statement of foreign company Rule 5 Audit of accounts of foreign company Rule 6 List of places of business of foreign company Rule 7 Annual Return Rule 8 Office where documents to be delivered and fee for registration of documents