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of <h1>Auditors Must Report on Companies Licensed u/s 25, No Exceptions for Service Companies Per 1975 Order.</h1> The Manufacturing and Other Companies (Auditor's Report) Order, 1975 applies to companies licensed under section 25, as there is no distinction made between these companies and others. Despite the nature of their business generally being categorized as 'service companies,' auditors of such companies are required to provide reports in accordance with the relevant provisions of the Order. This determination ensures that the auditing requirements are uniformly applied across all companies, including those with a section 25 license.
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