Disclosure of auditor-reported frauds now required in directors' report, excluding those reportable to Central Government. Clause (ca) is inserted into the specified disclosure subsection to require disclosure of frauds reported by auditors under the auditor-reporting provision, excepting those frauds that are reportable to the Central Government, thereby expanding the statutory disclosure obligations to include auditor-identified frauds while preserving the exclusion for matters separately reportable to the Central Government.
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.
Disclosure of auditor-reported frauds now required in directors' report, excluding those reportable to Central Government.
Clause (ca) is inserted into the specified disclosure subsection to require disclosure of frauds reported by auditors under the auditor-reporting provision, excepting those frauds that are reportable to the Central Government, thereby expanding the statutory disclosure obligations to include auditor-identified frauds while preserving the exclusion for matters separately reportable to the Central Government.
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