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Whether reporting under sec 143(3)(i) is applicable to private companies? And should any reporting be made by auditor on the internal control adopted by the entity in the audit report under any other section of the Companies Act, 2013

Section 143- Powers and duties of auditors and auditing standards.

Posted By: Jeeravla&co 8 year(s) ago

This question has been closed if you want to answer,you have to re-open.


    Shivam Singhal

This is only a single section which said powers, duties and reporting by the auditors and sec. 143(3)(i) is also applicable on private company

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    Capillary Technologies India Pvt Ltd

There is no specific exclusion of private limited companies in the act. Therefore it shall be included

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