https://www.taxtmi.com/acts?id=12538 Section 216 mandates that the profit and loss account be annexed to the balance sheet and that the auditors' report, including any separate, special or supplementary auditors' report, be attached to the balance sheet, creating a statutory requirement that audit reports accompany the company's balance sheet. en-us Wed, 11 May 2011 14:43:28 +0530 Wed, 11 May 2011 14:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12538 Section 216 mandates that the profit and loss account be annexed to the balance sheet and that the auditors' report, including any separate, special or supplementary auditors' report, be attached to the balance sheet, creating a statutory requirement that audit reports accompany the company's balance sheet. Act-Rules Companies Law Wed, 11 May 2011 14:43:28 +0530 https://www.taxtmi.com/acts?id=12538