Guidance Note on Reporting on Fraud under Section 143(12)

CA Rohit kapoor , Last updated: 21 November 2016  
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.style2 { text-align: justify; } INTRODUCTION Section 143(12) states, Notwithstanding anything contained in this section, if an auditor of a company, in the course of the performance of his duties as auditor, has reason to believe that an offence of fraud involving such amount o

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