https://www.taxtmi.com/notifications?id=125346 The amendment revises specified provisions of the Companies (Audit and Auditors) Rules, omitting an explanation and the proviso to rule 3 and deleting rule 9, substitutes the phrase internal financial controls with reference to financial statements for the prior phrasing of internal controls in rule 10A, and amends rule 14 to replace "who is a cost accountant in practice" with "who is a cost accountant" in two sub-clauses, thereby altering textual qualifications for cost accountants in auditor-related provisions. en-us Mon, 07 May 2018 00:00:00 +0530 Sat, 19 May 2018 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125346 The amendment revises specified provisions of the Companies (Audit and Auditors) Rules, omitting an explanation and the proviso to rule 3 and deleting rule 9, substitutes the phrase internal financial controls with reference to financial statements for the prior phrasing of internal controls in rule 10A, and amends rule 14 to replace "who is a cost accountant in practice" with "who is a cost accountant" in two sub-clauses, thereby altering textual qualifications for cost accountants in auditor-related provisions. Notifications Companies Law Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125346