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    <title>THE COMPANIES (AUDITOR’S REPORT) ORDER, 2016</title>
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    <description>The Order prescribes expanded auditor reporting requirements supplementing Section 143 reports, requiring statements on fixed asset records and verification, inventory verification and treatment of discrepancies, loan and related-party lending terms, repayment and overdue amounts, compliance with provisions governing loans and investments, acceptance of deposits and statutory compliance, application of public issue proceeds, incidence of fraud, maintenance of cost records, managerial remuneration approvals, Nidhi company ratios, related-party transaction disclosures, preferential allotment compliance, and non-cash transactions; unfavorable or qualified answers must state reasons.</description>
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