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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) .....

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rs) Amendment Rules, 2015. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Audit and Auditors) Rules, 2014 (hereinafter referred to as the principal rules),- (i) For rule 13, the following .....

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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 .....

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rvations within forty-five days; (b) on receipt of such reply or observations, the auditor shall forward his report and the reply or observations of the Board or the Audit Committee along with his comments (on such reply or observations of the Board .....

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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 observati .....

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head of the auditor containing postal address, e-mail address and contact telephone number or mobile number and be signed by the auditor with his seal and shall indicate his Membership Number; and (f) the report shall be in the form of a statement as .....

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of his knowledge of the fraud and he shall report the matter specifying the following:- (a) Nature of Fraud with description; (b) Approximate amount involved; and (c) Parties involved. (4) The following details of each of the fraud reported to the Au .....

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