06 September 2009
sirs, I have one doubt regarding the following aspect whether the Auditor's gives the report first or Director's gives the report first?And in which section it was clearly mentioned Plz tell me!
If you read Sec. 218(b), it mentions Board's report after the auditor's report- it is although my interpretation. Another point is that in Board's report you have to give explanations for any qualifications made in the auditor's report. Hence in my mind, auditor's report should come first. Both auditor's report and BOD report would be attached.
CAclubindia
