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of <h1>Auditor's Report Must Address Key Issues: Pending Litigations, Section 123 Dividend Compliance, and Audit Trail Software Use.</h1> The auditor's report must include views on several key matters: the impact of pending litigations on the company's financial position; provisions for foreseeable losses on long-term contracts, including derivatives; any delays in transferring funds to the Investor Education and Protection Fund; management representations regarding the non-advancement or receipt of funds for indirect investments or guarantees; compliance with dividend regulations under section 123 of the Companies Act, 2013; and, for financial years starting on or after April 1, 2022, the use of accounting software with audit trail capabilities, ensuring no tampering and proper record retention.
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