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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Auditors Must Report Corporate Fraud Above Specified Threshold, Enhancing Financial Transparency and Accountability Under Section 143</h1> The amendment modifies section 143 of the Companies Act, mandating auditors to report frauds to the Central Government if the fraud involves a prescribed amount. For smaller frauds, auditors must report to the audit committee or Board. Companies must disclose fraud details in their Board's report if not reported to the Central Government, ensuring enhanced transparency and accountability in corporate financial reporting.
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