Supplementary audit

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Following a supplementary audit and the issuance of a comment certificate by the CAG under Section 143(6) of the Companies Act, a statutory auditor cannot issue a revised independent audit report for a government company. The CAG's comments are intended to be presented alongside the original statutory auditor's report at the AGM, offering an extra layer of scrutiny.

Arun Jyothy.K

Arun Jyothy.K (Querist)

21 July 2025 After the completion of supplementary audit and issuance of comment certificate as per section 143(6) of the Companies Act, in the case of a Government company, can a Statutory auditor issue a revised independent audit report

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

22 July 2025 No, a Statutory Auditor cannot issue a revised independent audit report for a Government company after the completion of a supplementary audit and issuance of a comment certificate by the Comptroller and Auditor General of India (CAG) under Section 143(6) of the Companies Act, 2013.
The comments or supplementary report issued by the CAG are intended to be placed along with the statutory auditor's report before the Annual General Meeting (AGM). They provide an additional layer of scrutiny and highlight any significant observations from the CAG's perspective.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

25 September 2025 Good luck...

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