TaxTMI 
TaxTMI 
Companies (Auditor’s Report) (Amendment) Order, 2004 - Amendments in paragraphs 1, 2 and 4 of Companies (Auditor’s Report) Order, 2003
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....- Amendments in paragraphs 1, 2 and 4 of Companies (Auditor's Report) Order, 2003 GSR 766(E).-In exercise of the powers conferred by sub-section (4A) of section 227 of the Companies Act, 1956 (1 of 1956) and after consultation with the Institute of Chartered Accountants of India [constituted under the Chartered Accountants Act, 1949 (38 of 1949)], the Central Government hereby makes the followi....
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....omitted; (3) in paragraph 4, (a) for clause (iii), the following clause shall be substituted, namely :- "(iii) (a) has the company granted any loans, secured or unsecured to companies, firms or other parties covered in the register maintained under section 301 of the Act. If so, give the number of parties and amount involved in the transactions; and (b)&....
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....en by the company, secured or unsecured, are prima facie prejudicial to the interest of the company; and (g) whether payment of the principal amount and interest are also regular." (b) for clause (iv), the following clause shall be substituted, namely :- "(iv) is there an adequate internal control system commensurate with the size of the company and the nature of....
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....letters "sections 58A and 58AA of the Act", the words, figures and letters "sections 58A, 58AA or any other relevant provisions of the Act" shall be substituted. (ii) for the words "Company Law Board", the words "Company Law Board or National Company Law Tribunal or Reserve Bank of India or any Court or any other Tribunal" shall be substituted; (e) in clause (....