https://www.taxtmi.com/notifications?id=118516 Statutory auditors, and likewise cost and secretarial auditors, must report suspected significant frauds to the Board or Audit Committee within two days, obtain observations within forty five days, and forward their report plus the Board's/Audit Committee's reply and the auditor's comments to the Central Government within fifteen days; absent a reply, the auditor forwards the report with a note. Reports must be sent to the Secretary, Ministry of Corporate Affairs in a sealed posted cover followed by email, on auditor letterhead, signed, sealed, showing contact details and membership number, and in Form ADT 4. Lesser frauds must be reported to the Board or Audit Committee and disclosed in the Board's Report with specified particulars. en-us Mon, 14 Dec 2015 00:00:00 +0530 Mon, 21 Dec 2015 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=118516 Statutory auditors, and likewise cost and secretarial auditors, must report suspected significant frauds to the Board or Audit Committee within two days, obtain observations within forty five days, and forward their report plus the Board's/Audit Committee's reply and the auditor's comments to the Central Government within fifteen days; absent a reply, the auditor forwards the report with a note. Reports must be sent to the Secretary, Ministry of Corporate Affairs in a sealed posted cover followed by email, on auditor letterhead, signed, sealed, showing contact details and membership number, and in Form ADT 4. Lesser frauds must be reported to the Board or Audit Committee and disclosed in the Board's Report with specified particulars. Notifications Companies Law Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/notifications?id=118516