CORPORATE AND INDUSTRY HIGHLIGHT
INTERNAL FINANCIAL CONTROL SYSTEMS- COMPANIES ACT 2013 Vide Section 143 (3)(i) of the Companies Act, 2013 the Auditor is required to be report as follows:- “Whether the company has adequate internal financial controls system and the operating effectiveness of such controls”. However, vide notification dated 14.10.14 the reporting requirement under this clause has been made …