13

Jun

ENHANCED RESPONSIBILITY OF THE AUDITOR

Section 143(11) of the Companies Act, 2013 requires that Auditor report of specified classes of Companies should disclose the compliance on the specified matters. These reporting requirements have been prescribed under Companies (Auditor’s Report) Order, 2016 (CARO, 2016). This is a step in the right direction to improve the quality of the Auditor’s Report through enhanced reporting […]