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Auditor's Report.pdf

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📊 Size: 118 KB
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Summary

The Ministry of Corporate Affairs issued General Circulars regarding the applicability of the Companies Act, 2013, and the Companies Act, 1956, for financial years beginning before April 1, 2014. Auditors face difficulties in reporting under certain provisions of the Companies Act, 1956, as necessary documents may not be available for the part of the financial year after April 1, 2014. It is suggested that auditors report on relevant clauses only for the part of the financial year up to March 31, 2014, and clearly disclose this fact in their audit reports.

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The Ministry of Corporate Affairs issued General Circulars regarding the applicability of the Companies Act, 2013, and the Companies Act, 1956, for financial...

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  • File Format: PDF
  • File Size: 118 KB
  • Pages: 2
  • Language: EN
  • Total Downloads: 154
  • Last Updated: 1 week ago

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