Subs. by notification No. S.O. 2226(E), dated 4 th September, 2014 for certain words (w.e.f. 4-9-2014). — THE COMPANIES ACT, 2013

. Subs. by notification No. S.O. 2226(E), dated 4 th September, 2014 for certain words (w.e.f. 4-9-2014).

2 . Subs. by notification No. S.O. 2226(E), dated 4 th September, 2014 for certain words (w.e.f. 4-9-2014). Provided that until any auditing standards are notified, any standard or standards of auditing specified by the Institute of Chartered Accountants of India shall be deemed to be the auditing standards. (11) 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:

Section 2