Manufacturing and Other Companies (Auditor’s Report) Order, 1988
[See section 227 of the Companies Act, 1956]
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Sections | Particulars |
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3 | Auditor’s report to contain matters specified in paragraphs 4 and 5 |
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[Notification No GSR 909(E), dated 7th. September, 1988]
In exercise of the powers conferred by sub-section (4A) of section 227 of the Companies Act, 1956 (1 of 1956), read with the Notification of the Government of India in the Department of Company Affairs, No. GSR 443(E), dated 18th October, 1972, as amended from time to time and in supersession of Order No. GSR 553(E), dated 7th November, 1975, except as regards things done or omitted to be done before such supersession, and, after consultation with the Institute of Chartered Accountants of India [constituted under the Chartered Accountants Act, 1949 (38 of 1949)], in regard to class of companies to which this order applies and other ancillary matters, the Company Law Board hereby makes the following order, namely: –
