The Companies Act, 2013, prescribes certain classes of unlisted public companies to appoint internal auditor. Enumerate such unlisted public…

(a) The following class of companies shall be required to appoint an internal auditor which may be either an individual or a partnership firm or a body corporate, namely: (1) every listed company; (2) every unlisted public company having- (A) paid up share capital of 50 crore rupees or more during the preceding financial year; or (B) turnover of 200 crore rupees or more during the preceding financial year; or (C) outstanding loans or borrowings from banks or public financial institutions exceeding 100 crore rupees or more at any point of time during the preceding financial year; or (D) outstanding deposits of 25 crore rupees or more at any point of time during the preceding financial year.