Auditors Must Include Specified Matters in Reports Under Section 143 for Companies Act 2013, Excludes Consolidated Statements
The Companies (Auditor's Report) Order, 2016 requires that every auditor's report, prepared under section 143 of the Companies Act, 2013, for applicable companies, must include the matters specified in paragraphs 3 and 4 for financial years starting from April 1, 2015. However, this requirement does not apply to auditor's reports on consolidated financial statements.
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