Auditor report in case of disqualification of directors

Save Share

This query is : Resolved

Priya Hegde (Querist)

23 January 2018 As per section 143, if the directors is disqualified as on reporting date we need to report saying, None of the directors are disqualified .
What if the directors are disqualified, what we need to mention in the auditors report, which section governs the same.
any additional disclosure needed?

Kindly suggest !

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

23 January 2018 The auditor has to get a representation letter from the auditee stating the status of
their directors. Upon receiving the same, the auditor has to check the veracity
of the letter with the supporting documents received from the director's and
kept by the company in records.
Then, the auditor has to frame the audit report accordingly. Section is 143(3)(g).

Priya Hegde

Priya Hegde (Querist)

29 January 2018 Dear Sir,
We require specifically, what wordings should be used in the audit report and the governing provisions for the same.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now