TMI BlogANNEXURE-Form of application for exemption of a branch office from auditX X X X Extracts X X X X X X X X Extracts X X X X ..... them, indicating separately the branch office(s) in respect of which exemption from audit is desired. Note . Where the applicant company is a banking company, it shall also furnish the following particulars (a) the situation of those branch offices which are to be compulsorily audited by the company's statutory auditor(s) appointed under section 224 or by the branch auditor(s) appointed under section 228(3) during the financial year(s) to which the application relates; (b) the situation of the branch offices, other than those included under (a) above, which were audited by the company's statutory auditor(s) appointed under section 224 or by the branch auditor(s) appointed under section 228(3) during the financial year imm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy thereof has already been submitted to the Department of Company Law Administration, [4] New Delhi, in any other connection; but the number and date of the communication with which it has been so submitted should be quoted. 8. (a) Where the applicant-company is not a banking company, a statement showing separately the following particulars in respect of each of the branch offices for which exemption from audit is desired for each of the last three financial years (i) the value of the goods or articles produced, manufactured or processed at each branch office; (ii) the value of the goods or articles sold and of services rendered at each branch office; (iii) the amount of expenditure of a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Designation (c) Emoluments (d) Year of qualification (e) Previous experience, whether as a practising accountant or an employee (along with the name of the employer and the period served) 14. A certificate from the company as required under clause (a) of sub-rule (2) of rule 5 together with a written statement from the auditor of the company as required under clause (b) of sub-rule (2) of that rule. 15. If the application is made on the ground that no auditor is available at a reasonable cost for the audit of the accounts of any branch or branches, a statement showing the names of the auditors who had been requested to undertake the audit of the branch or branches and the fees quoted by them, to be attached. 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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