Caro
This query is : Resolved
26 August 2013
1)This order may be called the Companies (Auditor’s Report) Order, 2003.
2)It shall apply to every company including a foreign company as defined in section 591 of the Act, except the following :—
(i)a Banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949);
(ii)an insurance company as defined in clause (21) of section 2 of the Act;
(iii)a company licensed to operate under section 25 of the Act; and
(iv) a private limited company with a paid-up capital and reserves not more than fifty lakh rupees and does not have loan outstanding exceeding Rupees Twenty Five lakhs from any bank or financial institution and does not have a turnover exceeding five crores rupees at any point of time during the financial year
3)It shall come into force on the 1st day of July, 2003.
2)It shall apply to every company including a foreign company as defined in section 591 of the Act, except the following :—
(i)a Banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949);
(ii)an insurance company as defined in clause (21) of section 2 of the Act;
(iii)a company licensed to operate under section 25 of the Act; and
(iv) a private limited company with a paid-up capital and reserves not more than fifty lakh rupees and does not have loan outstanding exceeding Rupees Twenty Five lakhs from any bank or financial institution and does not have a turnover exceeding five crores rupees at any point of time during the financial year
3)It shall come into force on the 1st day of July, 2003.
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