3. Auditor’s report to contain matters specified in paragraphs 4 and 5
Every report made by the auditor under section 227 of the Companies Act, 1956 (1 of 1956), on the accounts of every company examined by him to which this order applies for every financial year ending on any day on or after the commencement of this order, shall contain the matters specified in paragraphs 4 and 5.