CS as Internal Auditor

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Deepesh Nayak

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May 5, 2026, 10:21:22 PM (14 hours ago) May 5
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Dear all,

Can a CS who is in employment of a company be appointed as an internal auditor of another company?

Kindly guide me on this quoting relevant provision.

suresh chaudhary

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1:53 AM (11 hours ago) 1:53 AM
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company Law: 138. (1) Such class or classes of companies as may be prescribed shall be required to appoint an internal auditor, who shall either be a chartered accountant or a cost accountant, or such other professional as may be decided by the Board to conduct internal audit of the functions and activities of the company.  { No Bar in company law }
Labour law: Dual employment { Check appointment letter and  Standing Order of the Company, If there is bar then company may allow him to do so by a written letter from authorized person (HR or oauthorized person or director authorized } } 



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