Whether branch audit can be conducted at head office without visiting branches - Companies Law - Letter : No. 8/16(1)/61‑PR,

Letter : No. 8/16(1)/61 ‑ PR, dated 9 ‑ 5 ‑ 1961. Subject:- Whether branch audit can be conducted at head office without visiting branches Query : It is believed that there is nothing in the section which required that the audit of the branch accounts should be carried out at the branches. Where accounts are maintained for the branches at the head office or where the branch accounts, books and vouchers are made available to the auditor at the head office, it will not be necessary for the company s auditor to visit the branches. This needs confirmation. Answer: There is no compulsion to visit branches, but here again, it is a matter for the auditors to decide.