To whom does a statutory auditor make the report on the accounts required by section 143(2) of the Companies Act, 2013?
Question and options
To whom does a statutory auditor make the report on the accounts required by section 143(2) of the Companies Act, 2013?
The board of directors
The members
The Central Government
The audit committee
Answer and explanation
Section 143(2) of the Companies Act, 2013 requires the auditor to make a report to the members of the company on the accounts examined and on every financial statement laid before the company in general meeting. The board and the audit committee deal with the auditor, and fraud is reported to the Central Government under section 143(12), but the audit report itself is addressed to the members.
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