https://www.taxtmi.com/article/detailed?id=6169 Section 143(14) requires an auditor who reasonably suspects fraud by company officers or employees to report to the Central Government in the prescribed manner. Rule 13 prescribes that the auditor first forward the report to the Board or audit committee for observations within the stipulated period and then submit the report to the Central Government with an explanatory note if no or unsatisfactory reply is received. The report must follow the specified format, be signed and sealed, state particulars of the suspected fraud and transmission must be in a sealed cover with postal acknowledgement and email confirmation. Good faith reporting is protected. en-us Tue, 24 Mar 2015 06:50:36 +0530 Tue, 24 Mar 2015 06:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6169 Section 143(14) requires an auditor who reasonably suspects fraud by company officers or employees to report to the Central Government in the prescribed manner. Rule 13 prescribes that the auditor first forward the report to the Board or audit committee for observations within the stipulated period and then submit the report to the Central Government with an explanatory note if no or unsatisfactory reply is received. The report must follow the specified format, be signed and sealed, state particulars of the suspected fraud and transmission must be in a sealed cover with postal acknowledgement and email confirmation. Good faith reporting is protected. Articles Corporate Laws / IBC / SEBI Tue, 24 Mar 2015 06:50:36 +0530 https://www.taxtmi.com/article/detailed?id=6169