Companies (Auditor’s Report) Order, 2015 :

Section 143(11) of the Companies Act 2013, provides that the Central Government may, in consultation with the National Financial Reporting Authority, by general or special order, direct, in respect of such class or description of companies, as may be specified in the order, that the auditor’s report shall also include a statement on such matters as may be specified therein.

In order to specify the matters to be included in the auditor’s report and in exercise of the powers conferred by sub-section (11) of section 143 of the Companies Act,2013 and in supersession of the Companies (Auditor’s Report) Order, 2003, the Central Government, after consultation with the Institute of Chartered Accountants of India issued Companies (Auditor’s Report) Order, 2015 on 10th April 2015 which shall come into force on the date of its publication in the Official Gazette.