Page 254 - CA Inter Audit PARAM

CA Ravi Taori
his report that was earlier forwarded to the Board or the Audit Committee for
which he has not received any reply or observations;
• the report shall be sent to the Secretary, Ministry of Corporate Affairs in a sealed
cover by Registered Post with Acknowledgement Due or by Speed Post followed
by an e-mail in confirmation of the same;
• the report shall be on the letterhead of the auditor containing postal address,
e-mail address and contact telephone number or mobile number and be signed
by the auditor with his seal and shall indicate his Membership Number; and
• the report shall be in the form of a statement as specified in Form ADT-4.

• CARO Reporting
The auditor is also required to report under clause (x) of paragraph 3 of Companies
(Auditor’s Report) Order, 2016 [CARO, 2016], whether any fraud by the company or any
fraud on the Company by its officers or employees has been noticed or reported during
the year. If yes, the nature and the amount involved is to be indicated.

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