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

Written By Admin on Wednesday, 26 August 2015 | Wednesday, August 26, 2015

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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