Credit Information Companies (Regulation) Act, 2005 · Section guide
Section 13 — Powers and duties of auditors
Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026
Chapter IVAuditors
What this section provides
The auditor framework supports RBI oversight of CIC compliance and financial/operational controls. Auditors may have statutory duties to inquire, report or certify matters connected with the Act and directions. Audit evidence should cover not only financial statements but also controls relevant to data accuracy, security and regulatory directions where applicable.
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Primary official sources
Finin2min summary — explanatory text. The official Act, Rules, Regulations and notifications control if there is any difference. Educational and research resource, not legal, regulatory, tax or investment advice; verify the instrument in force on the relevant date.