Compliance Certificate u/s 383 A

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Astha (Querist)
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29 October 2009 If the financial Accounts have been audited and any adverse remark has been given by auditor,then will it appear in Compliance Certificate given u/s 383 A of the Companies Act.If it comes then how it is presented there.

Regards
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Ankur Garg

Ankur Garg (Expert)
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29 October 2009 Hello Friend,

Directly a practicing CS is not required to comment upon adverse remark given by auditor through Compliance Certificate given u/s 383A.

It is duty of the board of directors to comment upon adverse remarks given by the auditor through their directorsâ€™ report as desired by section 217.

But in Compliance Certificate given u/s 383A a practicing CS comments whether company has complied with all the requirement as desired by section 217 regarding board report. Thus in this way a practicing CS indirectly deal with the question put by you.

If you need any clarification please revert.

Best Regards

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Astha

Astha (Querist)
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30 October 2009 Thank you sir !!!

Regards

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