As the Companies (Accounts) Rules, 2014 stood in 2026, what turnover in the preceding financial year obliges a private company to appoint an internal auditor under rule 13, considering the turnover…

Rule 13(1)(c) of the Companies (Accounts) Rules, 2014, made under section 138 of the Companies Act, 2013, requires a private company with turnover of ₹200 crore or more in the preceding financial year to appoint an internal auditor. ₹100 crore is the figure for the separate borrowing test (outstanding loans or borrowings from banks or public financial institutions at any time in the preceding year), which applies independently.