Applicability of the Companies Act, 2013 to Auditors Report to FY 2014-15 and Onwards1
The Ministry of Corporate Affairs, on 26th March 2014 notified a majority of the remaining sections of the Companies Act, 2013, including sections 139 to 148, relating to audits and auditors. The Act was stated to be effective from 1st April, 2014.
Accordingly, queries are being raised by a number of members as to whether any auditors report of a company being signed on or after 01st April, 2014
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