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Ca final nov 14 law
In Companies Act 2013,
Is auditors report is filled along with financial statements ...with ROC?
Its not written under any new provisions...about filling of auditors report ...
pls comment guys
Replies (1)
As per section 134 of companies act 2013, the auditors report shall be attached the financial statements. As per section 137 of the act, all the documents which are required to be attached or annexed to financial statements shall be filled with registrar. Hence, auditors report should b filed with the registrar
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