It is inevitable that 'dynamic environment demands constant changes'. One of such change had been made in the Companies Act by notifying the Companies Act, 2013.
In the present article we deal with the provisions of the 2013 dealing with the Auditors of the Company. The auditors of a company play a vital role towards the stakeholders of such company. The Auditors are required to audit the books of accounts of the company and report to the shareholders regarding the affairs of the Company which are carried out by the directors of the Company in the fiduciary capacity.
The provision related to auditors in the 2013 Act contains drastic changes as compared to the 1956 Act. The important one is defining the role of Auditors.
This article contains the description of some provisions related to auditors which have been modified in companies Act, 2013.
To Download the Procedure for Appointment of Auditor Click on below links.
Attachment 1
Attachment 2
This article has been shared by CS Divesh Goyal.
In the present article we deal with the provisions of the 2013 dealing with the Auditors of the Company. The auditors of a company play a vital role towards the stakeholders of such company. The Auditors are required to audit the books of accounts of the company and report to the shareholders regarding the affairs of the Company which are carried out by the directors of the Company in the fiduciary capacity.
The provision related to auditors in the 2013 Act contains drastic changes as compared to the 1956 Act. The important one is defining the role of Auditors.
This article contains the description of some provisions related to auditors which have been modified in companies Act, 2013.
To Download the Procedure for Appointment of Auditor Click on below links.
Attachment 1
Attachment 2
This article has been shared by CS Divesh Goyal.
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