Out of the following who is responsible for maintaining books of accounts ........

Companies Act-Phase (I & II) Audit and auditors

Out of the following, who is responsible for maintaining books of accounts:

The Managing Director of the company;

The Chief Financial Officer of the company;

The Whole-time Director in charge of finance;

Any other individual of the company in-charge of finance made by the Board of Directors

All of the above

As per Section 128 (6) of the Companies Act, 2013, the following entities are liable for the proper maintenance of Books of Accounts of the company:

The Managing Director (MD) of the company;
The CFO (Chief Financial Officer) of the company;
The (WD) Whole-time Director in charge of finance; or
Any other individual of the company in-charge of finance made by the Board of Directors with the accountability to comply with the provisions of Section 128.