Applicability of 143 (3)(i) of companies act 2013
This query is : Resolved
24 December 2014
do section 143 (3)(I) of companies act 2013 applicable for all type of companies? n it is applicable for 1 april 2014 onwards?
24 December 2014
the ans is yes...................but now it has deferred to 31.3.2015
CS Mitesh Mehta
(Expert)
24 December 2014
Reporting on Internal Financial Control u/s 143 (3) (i) of the Companies Act, 2013 has been deferred for one year i.e., up to 31.03.2015. The auditor shall report on the existence of adequate internal financial control and its operational effectiveness for the financial years on or after 01.04.2015.The auditor may voluntarily report for the year from 01.04.2014 to 31.03.2015.
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