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MCA Notification dt. 30.03.2017 notified Companies (Audit and Auditors) Amendment Rules, 2017:

MCA vide Notification No. G.S.R. 307(E) on Thursday, 30th March, 2017 notified Companies (Audit and Auditors) Amendment Rules, 2017 which shall come into force from the date of publication in Official Gazette i.e. 30th March 2017.

Vide said notification in “Rule 11 i.e. Other matters to be included in auditors’ report”, a new clause ‘(d)’ has been inserted which requires views and comments of auditor in its report regarding requisite disclosures in its financial statements as to holdings as well as dealings in Specified Bank Notes during the period from 08.11.2016 to 30.12.2016 and if so, whether these are in accordance with the books of accounts maintained by the company.

The said notification can be accessed at the following link: MCA NotiNo.GSR307(E)_30.03.2017_Co.(Audit&Auditors)AmndRules2017

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