7. Firms to maintain accounts, etc

7. Firms to maintain accounts, etc.

(1) The firms applying for registration must maintain books of accounts.

(2)     The firms seeking registration having capital exceeding taka 10 lakh, irrespective of their turnover or receipts, must get their books of accounts audited by chartered Accountants: Provided that, in the case of a firm of chartered Accountants, the books of accounts audited by the firm itself would constitute a sufficient compliance of this rule. ]

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