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    <title>Companies (Auditor&#039;s Report) Order, 2016</title>
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    <description>The Order requires that every auditor&#039;s report under section 143 for applicable companies include the matters specified in paragraphs 3 and 4, covering asset records and verification, inventory verification, loans and recoverability, compliance with sections 185 and 186, deposit and RBI directives compliance, maintenance of cost records, statutory dues and disputes, defaults on borrowings, application of public issue and term loan funds, fraud reporting, managerial remuneration compliance, related party transactions, preferential allotments/private placements, non-cash director transactions, Nidhi company requirements, and registration under section 45-IA where applicable; unfavourable or qualified answers must state reasons.</description>
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