https://www.taxtmi.com/notifications?id=135360 Amendments to rule 11 add that management must represent no undisclosed advances, loans, or investments to intermediaries or receipt of funds from funding parties with arrangements to onlend or secure for ultimate beneficiaries, except as disclosed; auditors must perform reasonable audit procedures and report material misstatements of those representations. Auditors must also confirm dividend compliance with the Companies Act and whether accounting software used maintained an untampered audit trail preserved per record-retention requirements. en-us Wed, 24 Mar 2021 00:00:00 +0530 Thu, 25 Mar 2021 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135360 Amendments to rule 11 add that management must represent no undisclosed advances, loans, or investments to intermediaries or receipt of funds from funding parties with arrangements to onlend or secure for ultimate beneficiaries, except as disclosed; auditors must perform reasonable audit procedures and report material misstatements of those representations. Auditors must also confirm dividend compliance with the Companies Act and whether accounting software used maintained an untampered audit trail preserved per record-retention requirements. Notifications Companies Law Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135360