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of <h1>New Auditors' Report Order Issued Under Section 227(4A) of Companies Act 1956, Supersedes 1988 Order</h1> The Companies (Auditor's Report) Order, 2003, issued by the Ministry of Finance's Department of Company Affairs, utilizes the authority granted by Section 227(4A) of the Companies Act, 1956. It supersedes the previous order from 1988, with exceptions for actions taken prior to this supersession. The order, formulated in consultation with the Institute of Chartered Accountants of India, addresses the applicability to specific classes of companies and related matters. It was published in the Gazette of India on June 12, 2003, under the file number 2/28/2002-CL.V.
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