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REPORTING FRAUDS BY AUDITORS

Corporate Laws / Banking / SEBI / LLP - By: - Mr. M. GOVINDARAJAN - Dated:- 24-3-2015 Last Replied Date:- 25-3-2015 - Section 143 (14) of the Companies Act, 2013 ( Act for short) provides that notwithstanding anything contained in this section, if an .....

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ly report the matter to the Central Government within such time and in such manner as may be prescribed. Rule 13 of the Companies (Audit and Auditors) Rules, 2014 provides that the above said report shall the made to the Central Government immediatel .....

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ing their reply or observations within 45 days; On receipt of such reply or observations from the Board or the Audit Committee within the stipulated period of 45 days he shall forward his report to the Central Government along with a note containing .....

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a sealer cover by Registered Post with Acknowledgement or by Speed post followed by an e-mail in confirmation of the same. The report shall be on the letter head of the auditor containing postal address, e-mail address and contact number and be sign .....

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contravened by reason of his reporting the matters if it is done in good faith. The report shall, among other things, contain the following: Date of the annual general meeting when the Auditor was appointed or reappointed; Address of the office or .....

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lved in the commission of the offence, if any; Basis on which fraud is suspected; Period during which the suspected fraud has occurred; Date of sending report to the Board or Audit Committee as per Rule 13(1); Date of reply received from Board or .....

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fraud; Details of steps, if any, taken by the company in this regard; (full details with references should be furnished) Any other relevant information The above shall be duly verified by the audit along with his seal. The report along with attach .....

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