Companies Act, 2017

PART-VII

RIGHTS AND DUTIES OF AUDITOR

Companies Act, 2017 PART-VII RIGHTS AND DUTIES OF AUDITOR From: 2023-11-01 - To: 0000-00-00 253. Penalty for non-compliance with provisions by auditors.- (1) If any auditor’s report or review report is made, or any document of the company is signed or authenticated otherwise than in conformity with the requirements of section 131, sections 249 and 251 or is otherwise untrue or fails to bring out material facts about the affairs of the company or matters to which it purports to relate, the auditor concerned and the person, if any, other than the auditor who signs the report or signs or authenticates the document, and in the…