https://www.taxtmi.com/acts?id=53683 Section 134 is amended to require the Board's report to include explanations or comments on auditor observations concerning financial transactions, adverse matters affecting the company's functioning, and qualifications, reservations or adverse remarks relating to accounts and connected matters. It also requires disclosure of the Audit Committee composition and a statement of reasons where the Board does not accept any Audit Committee recommendation. en-us Tue, 24 Mar 2026 14:31:51 +0530 Tue, 24 Mar 2026 14:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53683 Section 134 is amended to require the Board's report to include explanations or comments on auditor observations concerning financial transactions, adverse matters affecting the company's functioning, and qualifications, reservations or adverse remarks relating to accounts and connected matters. It also requires disclosure of the Audit Committee composition and a statement of reasons where the Board does not accept any Audit Committee recommendation. Act-Rules Bills Tue, 24 Mar 2026 14:31:51 +0530 https://www.taxtmi.com/acts?id=53683