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Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013 released by ICAI

Posted Date : 05-Mar-2015 , 08:50:53 am | Posted By CASANSAAR print Print

Auditing and Assurance Standards Board

Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013

 

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 by clicking the link given below:

 

 

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

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