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CS Professional · Internal and Forensic Audit · Forensic Audit: Laws and Regulations

While planning the composition of the Serious Fraud Investigation Office, a policy committee lists the fields of expertise the Act mentions. Which field is expressly listed in Section 211(2) of the Companies Act, 2013?

Forensic audit is expressly listed in Section 211(2) among the fields from which the Central Government appoints experts to the Serious Fraud Investigation Office. The other listed fields are banking, corporate affairs, taxation, capital market, information technology and law.

  1. AForensic auditCorrect
  2. BCost accounting
  3. CStock broking
  4. DActuarial science

Explanation

Section 211(2) lists banking, corporate affairs, taxation, forensic audit, capital market, information technology, law and such other fields as may be prescribed. Cost accounting, stock broking and actuarial science are not named, although other fields may be prescribed.

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