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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Auditor non-compliance with statutory reporting requirements triggers criminal penalty for wilful default and liable signatories.</h1> Auditors and any other persons who sign or authenticate a company's auditor's report or document must comply with the requirements of sections 227 and 229; if the default in making or signing a report or document is wilful, the auditor and any other signatory are liable to a statutory fine for such wilful non compliance with the Companies Act reporting and authentication obligations.

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