ABRIDGED DIRECTORS REPORT

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SHREEN BHUTANI

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Aug 26, 2022, 3:22:25 AM8/26/22
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Dear All,

Do we have to mention auditors' details in the Director's Report of a small company?

CS V Kartik

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Aug 26, 2022, 5:14:50 AM8/26/22
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Yes. You have to specify the name of the auditor who was appointed by the Board & at the General meeting.
Kartik


On Fri, Aug 26, 2022 at 12:52 PM SHREEN BHUTANI <csshree...@gmail.com> wrote:
Dear All,

Do we have to mention auditors' details in the Director's Report of a small company?

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SHREEN BHUTANI

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Aug 26, 2022, 5:20:05 AM8/26/22
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but as per the notification attached, there is no clause mentioned for the auditor. 

companisAccountsRules_31072018.pdf

CS V Kartik

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Aug 26, 2022, 5:55:01 AM8/26/22
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As per SS-4, it is mandatory.

SHREEN BHUTANI

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Aug 26, 2022, 6:04:10 AM8/26/22
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Ok, Will go through it. Thank you 

Pankaj Khandelwal

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Sep 22, 2022, 8:35:05 AM9/22/22
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Is SS-4 itself mandatory? As per my knowledge, it is recommendatory, and even if we follow the recommendations its Scope part does not cover any standard for OPC and small company.

Lets discuss this because there is so much confusion for Board Report contents for Small/OPCs and the Companies Act vide its recent changes through Rule 8A which is effective from 1 April, 2021, made the contents very clear to be included in the report of these companies.

Regards
Pankaj

Rajesh

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Sep 22, 2022, 8:55:53 AM9/22/22
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SS-4 definitely not mandatory

CA Mayur Todmal

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Sep 22, 2022, 9:11:36 AM9/22/22
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Rule 8A was operational since 18-19.  (8A Companies (Accounts) Rules,2014)

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