Regulation 13 - Rights and responsibilities of the auditor
Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014 Chapter III RIGHTS AND RESPONSIBILITIES OF PARTIES TO THE REIT, VALUER AND AUDITOR
Contents
Notifications
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Auditor rights and duties require access to REIT books and performance of audits and limited reviews under applicable standards. The auditor must audit the REIT's accounts, prepare an audit report in accordance with applicable accounting and auditing standards, and ensure the ... Summary
Auditor rights and duties require access to REIT books and performance of audits and limited reviews under applicable standards.
The auditor must audit the REIT's accounts, prepare an audit report in accordance with applicable accounting and auditing standards, and ensure the accounts and financial statements give a true and fair view. The auditor has a continuous right of access to books and vouchers and may require information and explanations from REIT employees, parties, holdco, SPV or other persons. The auditor must also undertake a limited review of audits of entities consolidated with the REIT under applicable Indian Accounting Standards in the manner specified by the Board.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.