https://www.taxtmi.com/acts?id=19035 Rule 10A requires the auditor's report to state the existence and operating effectiveness of internal financial controls with reference to financial statements, aligning assessment of control design and operating effectiveness with statutory audit reporting; a transitional provision allowed voluntary inclusion of the statement for the immediately preceding transitional year, and later amendment refined the phraseology to focus on controls referenced to the financial statements. en-us Wed, 05 Nov 2014 10:54:27 +0530 Mon, 16 Mar 2026 14:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19035 Rule 10A requires the auditor's report to state the existence and operating effectiveness of internal financial controls with reference to financial statements, aligning assessment of control design and operating effectiveness with statutory audit reporting; a transitional provision allowed voluntary inclusion of the statement for the immediately preceding transitional year, and later amendment refined the phraseology to focus on controls referenced to the financial statements. Act-Rules Companies Law Wed, 05 Nov 2014 10:54:27 +0530 https://www.taxtmi.com/acts?id=19035