TaxTMI 
TaxTMI 
Companies (Audit and Auditors) Amendment Rules, 2015 - Chartered Accountant, Cost Auditor or Secretarial Auditor has to report the fraud in the company in the prescribed manner.
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....wers conferred by sub-section (12) of section 143 read with sub-section (1) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Audit and Auditors) Rules, 2014 namely:- 1. (1) These rules may be called the Companies (Audit and Auditors) Amendment Rules, 2015. (2) They shall come into force on the date of....
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....r the Audit Committee, as the case may be, immediately but not later than two days of his knowledge of the fraud, seeking their reply or observations within forty-five days; (b) on receipt of such reply or observations, the auditor shall forward his report and the reply or observations of the Board or the Audit Committee along with his comments (on such reply or observations of the Board or the ....
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....il address and contact telephone number or mobile number and be signed by the auditor with his seal and shall indicate his Membership Number; and (f) the report shall be in the form of a statement as specified in Form ADT-4. (3) In case of a fraud involving lesser than the amount specified in sub-rule (1), the auditor shall report the matter to Audit Committee constituted under section 177 or ....