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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.

Companies Law - F. No. 1/33/2013-CL-V - Dated:- 14-12-2015 - MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 14th December, 2015 G.S.R. 972(E).-In exercise of the powers conferred by sub-section (12) of section 143 read with sub-section (1) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Audit and Auditors) Rules, 2014 namely:- 1. (1) These rules may be called the Companies (Audit and Audito .....

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lves or is expected to involve individually an amount of rupees one crore or above, is being or has been committed against the company by its officers or employees, the auditor shall report the matter to the Central Government. (2) The auditor shall report the matter to the Central Government as under:- (a) the auditor shall report the matter to the Board or the Audit Committee, as the case may be, immediately but not later than two days of his knowledge of the fraud, seeking their reply or obse .....

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eriod of forty-five days, he shall forward his report to the Central Government along with a note containing the details of his report that was earlier forwarded to the Board or the Audit Committee for which he has not received any reply or observations; (d) the report shall be sent to the Secretary, Ministry of Corporate Affairs in a sealed cover by Registered Post with Acknowledgement Due or by Speed Post followed by an e-mail in confirmation of the same; (e) the report shall be on the letter- .....

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