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        Companies Law

        Order 2 - Auditor's report to contain matters specified in paragraphs 3 and 4.

        Companies (Auditor's Report) Order, 2016
        Chapter 01

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        Auditor report requirements: mandatory inclusion of specified matters in reports, excluding consolidated financial statements. Auditor reports issued under the Companies Act for companies within this Order's scope must include the matters specified in paragraphs three and four of the Order, as applicable; this additional reporting requirement applies to company accounts for the Order's covered financial years and excludes auditor's reports on consolidated financial statements.
                        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.

                              Auditor report requirements: mandatory inclusion of specified matters in reports, excluding consolidated financial statements.

                              Auditor reports issued under the Companies Act for companies within this Order's scope must include the matters specified in paragraphs three and four of the Order, as applicable; this additional reporting requirement applies to company accounts for the Order's covered financial years and excludes auditor's reports on consolidated financial statements.


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