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of <h1>Auditor Duties and Powers Defined Under Section 143: Branch Audits, Reporting Requirements, and Fraud Reporting Rules</h1> The duties and powers of a company's auditor concerning the audit of a branch and its auditor are governed by sub-sections (1) to (4) of section 143 of the Companies Law. The branch auditor is required to submit their report to the company's auditor. Additionally, the branch auditor is subject to the provisions of sub-section (12) of section 143, along with rule 12, concerning the reporting of fraud, as it pertains to the specific branch involved.
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