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ADT- 4 REPORT TO THE CENTRAL GOVERNMENT - Companies Law

1. S.O. 849 (E) - Dated: 25-2-2020 - Companies Law - Companies (Auditor's Report) Order, 2020.
2. F. No. 1/33/2013-CL-V - Dated: 14-12-2015 - Companies Law - Companies (Audit and Auditors) Amendment Rules, 2015 - Chartered Accountant, Cost Auditor or Secretarial Auditor has to report the fraud in the company in the prescribed manner.

1. Rule 13 - Reporting of frauds by auditor and other matters - Companies (Audit and Auditors) Rules, 2014.
2. Order 3 - Matters to be included in auditor's report - Companies (Auditor's Report) Order, 2020