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        Companies Law

        Rule 7 - Audit report to refer exemption.

        Companies (Branch Audit Exemption) Rules, 1961
        Chapter 01

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        Branch audit exemption: company auditor must state the applicable exemption in the audit report when branch accounts are unaudited. If a branch office's accounts have not been audited by an eligible auditor, the company's auditor must expressly state in the audit report that the branch is exempt from the requirements of section 228 under rule 3 or that an exemption has been granted under rule 4.
                          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.

                                Branch audit exemption: company auditor must state the applicable exemption in the audit report when branch accounts are unaudited.

                                If a branch office's accounts have not been audited by an eligible auditor, the company's auditor must expressly state in the audit report that the branch is exempt from the requirements of section 228 under rule 3 or that an exemption has been granted under rule 4.


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