Widening the Scope of Fast Track Mergers under the Companies Act, 2013: Unlocking Corporate Efficiency or Risking Oversight
by Kshitij Nair* and Khushi Agarwal**
CompaniesAct2013
Delhi High Court upholds Section 132 of Companies Act; validates NFRA Rules on auditor accountability
By instituting a more structured and stringent framework, Section 132 ensures that audit firms and professionals adhere to internationally recognized standards, thereby fostering greater transparency, accountability, and confidence in financial reporting.