alleryStart learning →Who decides to keep books at a place other than the registered office?
AThe Registrar of Companies
BThe general meeting
CThe statutory auditor
DThe Board of Directors
Answer & Solution
Correct answer: D. The Board of Directors
Section 128(1) proviso empowers the Board of Directors to choose another place in India for the books.
Keep practising Audit Documentation
Browse all Audit Documentation questions for CA Inter, or explore more Auditing topics.
Related questions
Who should be allowed to stop or alter an audit trail process?An accounting audit trail links detailed transactions toInternal evidence becomes more reliable when internal controls areAs misstatement risk rises, the evidence an auditor should collectA direct reply from an outside party about an assertion is aRe-adding totals to test arithmetic accuracy is calledAudit evidence gathered by auditors is recorded in the auditThe auditor must comment on transactions with an adverse effect on