Figure – 4: Shows the Corporate Sector Accountability in India. Source: Prepared by the author on the basis of relevant information collected. CORPORATE ACCOUNTABILITY B. Institutional Components i. Registrar of Joint Stock Companies ii. Stock Exchange in India (BSE, NSE) iii. Public Accounts Committee (PAC) in India iv. Comptroller and Auditor General of India A. Legal Components i. Companies Act, 1956 ii. Banking Companies Act, 1949 iii. Insurance Act, 1938 iv. The Securities and Exchange Board of India (SEBI) Act, 1992 v. Income Tax Act 1961 C. Professional Accounting Bodies i. The Institute of Chartered Accountants of India (ICAB) ii. The Institute of Cost and Works Accountants of India (ICWAI)
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