Guidance Note on Reporting under
Section 143 (3)(f) and (h) of the Companies Act, 2013
The Council of the Institute of Chartered Accountants of India (ICAI), at its 342nd meeting considered and approved the Guidance Note on Reporting Under Section 143(3)(f) and (h) of the Companies Act, 2013, developed by the Auditing and Assurance Standards Board (AASB) of ICAI.
The aforesaid Guidance Note is, accordingly, being issued by AASB under the authority of the Council of ICAI and can be downloaded as given in the attachment below.
CA ABHIJIT BANDYOPADHYAY
Chairman, Auditing and Assurance Standards Board