Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Companies Must Disclose Auditor-Reported Frauds Under Section 134, Enhancing Corporate Transparency and Accountability</h1> The amendment to section 134 of the Companies Act requires companies to disclose details of frauds reported by auditors under section 143(12), excluding those reportable to the Central Government. This provision enhances corporate transparency by mandating comprehensive fraud reporting in company financial statements, improving accountability and governance mechanisms.
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