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of <h1>Auditor's reports for companies must cover specific issues per paragraphs 3 and 4 of section 143, Companies Act 2015.</h1> Every auditor's report prepared under section 143 of the Companies Act for companies subject to the Companies (Auditor's Report) Order, 2015, must include the matters outlined in paragraphs 3 and 4. This requirement applies to financial years starting on or after April 1, 2014.
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