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of <h1>Auditors Must Include Specified Matters in Reports Under Section 143 for Companies Act 2013, Excludes Consolidated Statements</h1> The Companies (Auditor's Report) Order, 2016 requires that every auditor's report, prepared under section 143 of the Companies Act, 2013, for applicable companies, must include the matters specified in paragraphs 3 and 4 for financial years starting from April 1, 2015. However, this requirement does not apply to auditor's reports on consolidated financial statements.
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