https://www.taxtmi.com/acts?id=17439 Section 143 grants auditors continuous access to company books and the right to require explanations, prescribes specified audit inquiries (loans security, book-entry transactions, investment disposals, deposit classification, personal expenses, share allotment receipts), and obliges auditors to report to members whether accounts give a true and fair view after considering statutory provisions and accounting and auditing standards. The audit report must state whether necessary information was obtained, proper books and branch returns exist, financial statements comply with accounting standards, material adverse observations, director disqualifications, adequacy and operating effectiveness of internal financial controls, and other prescribed matters; negative answers require reasons. en-us Sat, 02 Mar 2013 12:30:09 +0530 Wed, 24 Dec 2025 14:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17439 Section 143 grants auditors continuous access to company books and the right to require explanations, prescribes specified audit inquiries (loans security, book-entry transactions, investment disposals, deposit classification, personal expenses, share allotment receipts), and obliges auditors to report to members whether accounts give a true and fair view after considering statutory provisions and accounting and auditing standards. The audit report must state whether necessary information was obtained, proper books and branch returns exist, financial statements comply with accounting standards, material adverse observations, director disqualifications, adequacy and operating effectiveness of internal financial controls, and other prescribed matters; negative answers require reasons. Act-Rules Companies Law Sat, 02 Mar 2013 12:30:09 +0530 https://www.taxtmi.com/acts?id=17439