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Statutory Audit Requirement_FY 2022-23

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(Querist)
07 September 2023 If a company is formed on 22/03/2023 and does not have any transactions, is statutory audit required under Companies Act, 2023 for FY 20222-23 ?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
08 September 2023 No need. Inference - corollary to section 2(40)/(41).

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