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Auditing and Assurance Standards Board

Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013 released by Auditing and Assurance Standards Board

The Auditing and Assurance Standards Board of the Institute of Chartered Accountants of India has today issued the Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013.

For the benefit of the members, complete text of the Guidance Note can be downloaded as given in the attachment below

(CA. Abhijit Bandyopadhyay)
Chairman, Auditing and Assurance Standards Board     

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