Page 267 - CA Inter Audit PARAM
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CA Ravi Taori
(b) whether the Nidhi Company is maintaining ten per cent. unencumbered term deposits as specified
in the Nidhi Rules, 2014 to meet out the liability;
(c) whether there has been any default in payment of interest on deposits or repayment thereof for any
period and if so, the details thereof;
As per clause (xiii) of CARO, 2020, the following matter is required to be included in the auditor’s report
relating to transactions with the related parties:
whether all transactions with the related parties are in compliance with sections 177 and 188 of Companies
Act where applicable and the details have been disclosed in the financial statements, etc., as required by the
applicable accounting standards;
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