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Internal Financial control applicability

This query is : Resolved 

My company is holding of subsidiary public company. All other conditions are satisfied. Whether only for this reason, will IFC be applicable?

IFC is applicable to only listed companies and Internal financial controls with respect to financial statements (ICFR) is applicable to all companies other than those exempted by MCA Notification No G.S.R. 583(E) dated 13th June, 2017.

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