Specified Bank Notes disclosure requirement mandates auditor reporting on company financial statement disclosures and conformity with accounting records. Amendment adds an auditor reporting requirement to state whether the company disclosed holdings and dealings in Specified Bank Notes during the period from early November to late December 2016 and whether those disclosures are in accordance with the books of accounts; the amendment takes effect on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Specified Bank Notes disclosure requirement mandates auditor reporting on company financial statement disclosures and conformity with accounting records.
Amendment adds an auditor reporting requirement to state whether the company disclosed holdings and dealings in Specified Bank Notes during the period from early November to late December 2016 and whether those disclosures are in accordance with the books of accounts; the amendment takes effect on publication in the Official Gazette.
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