The Companies Act, 2013 outlines processes for inspecting, inquiring, and investigating companies to ensure transparency and prevent fraud. Authorities like the Registrar, Central Government, and SFIO can scrutinize records, investigate misconduct, and protect shareholder interests.

Audit requirements under the Companies Act, 2013 ensure transparency, accountability, and fair financial reporting. Key audits include internal, secretarial, and cost audits, depending on company type. Appointment and removal of auditors follow specific legal procedures.