The C&AG, exercising powers under section 139 of the Companies Act, 2013, has appointed the following six Chartered Accountant firms/LLPs:
Statutory Auditor:
- S Viswanathan LLP (Firm Code: MD0014), Bangalore, is appointed for the Bangalore Plant, Corporate Office, NS Plant, EC Plant, all eight Regional Offices (ROs), and consolidation of accounts.
Branch Auditors:
- Chandnani Singh & Associates (Firm Code: CR4673), Raebareilly, Uttar Pradesh, for the Raebareilly Unit.
- Vinay Kumar & Co (Firm Code: CR0165), Allahabad, Uttar Pradesh, for the Naini Unit.
- P N G & Co (Firm Code: DE1569), Faizabad, Uttar Pradesh, for the Manakapur Unit.
- Mahadevan & Sivarajan (Firm Code: SR0782), Palakkad, Kerala, for the Palakkad Unit.
- U S A & Company (Firm Code: SPJ242), Srinagar, Jammu & Kashmir, for the Srinagar Unit.
The Statutory Auditor of the holding company will also be the auditor of the Consolidated Financial Statements under section 139 read with section 129(4) of the Companies Act, 2013.
The company received the auditors' acceptance of these appointments during the end of the week preceding the disclosure date (19 October 2026).
Supplementary Audit & Remuneration
Supplementary/test audit under sections 143(6) & (7) of the Companies Act, 2013, is entrusted to the Principal Director of Audit (Finance & Communication), Shamnath Marg, Civil Lines, Delhi-110054.
Audit remuneration and allowances are to be regulated as per section 142 of the Companies Act 2013 and guidelines issued by the Department of Company Affairs (vide no. 7/76 dated 8th April 1976 and no. 8/6/83 dated 7th June 1984).
The company is required to intimate any revision in audit fees for FY 2026-27 and provide item-wise details of all other remuneration paid to the auditors for non-audit services, along with TA/DA paid for FY 2025-26, as soon as the accounts for that year are finalized.
The appointment is subject to other conditions stipulated in Annexure-I available on the CAG's website (http://care.cag.gov.in/policy/terms.pdf).