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<h1>Auditors Must Include Specific Matters in Reports per Section 227 and Companies Order 2003 for Compliance</h1> Every auditor's report, as mandated by section 227 of the Act, must include specific matters outlined in paragraphs 4 and 5 of the Companies (Auditor's Report) Order, 2003. This requirement applies to all companies subject to this Order for financial years ending on or after the Order's commencement date. The auditor's examination of company accounts must reflect these specified matters in their report to ensure compliance with the statutory provisions.