Which provision of the Companies Act, 2013 governs the audit of the accounts of a company's branch office?

Section 143(8) of the Companies Act, 2013 requires the accounts of a branch office to be audited by the company's auditor or by another person qualified for appointment under section 139 (or, for a foreign branch, by a person qualified under that country's law), and the branch auditor reports to the company's auditor. Section 143(12) deals with the auditor's duty to report fraud, section 139(1) with appointment and section 142(1) with remuneration.