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🔎 Acts & Rules - Adv. Search ❯
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          <h1>Auditors must explain unfavorable or qualified answers in reports per Companies (Auditor's Report) Order, 2016, Paragraph 3.</h1> The Companies (Auditor's Report) Order, 2016, mandates that if an auditor's report contains unfavorable or qualified answers to any questions specified in paragraph 3, the report must include the reasons for such answers. Additionally, if the auditor is unable to express an opinion on any matter, the report must state this inability and provide reasons for it.

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