The correct answer is Section 143 (8)Important PointsSection 143 (8) of the Companies Act 2013 governs branch audit. Under this sectionThe accounts of a company's branch office shall be audited either by the company's auditor or by any other person qualified for appointment as an auditor of the company under this Act. Where the branch office is located outside of India, the branch office's accounts must be audited by the company's auditor, an accountant, or any other person duly qualified to act as an auditor of the branch office's accounts. Additional InformationSection 143 (7) defines Comptroller and Auditor-Generals power to test audit of government company. Section 143 (2) defines that auditor shall provide a report on accounts examined and on financial statements required by members of a company. Section 143 (3) defines what additional matters to be stated in Auditors Report.