Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013

The Audit­ing and Assur­ance Stan­dards Board of the Insti­tute of Char­tered Accoun­tants of India has today issued the Guid­ance Note on Report­ing on Fraud under Sec­tion 143(12) of the Com­pa­nies Act, 2013. For the ben­e­fit of the mem­bers, com­plete text of the Guid­ance Note can be down­loaded by click­ing the link giv­en below: 

• Text of Guid­ance Note