ICAI CLARIIFICATION ON AUDITOR’S REPORT IN RESPECT OF FINANCIAL STATEMENTS OF A COMPANY FOR ACCOUNTING YEARS BEGINNING BEFORE 1ST APRIL, 2014.
The Ministry of Corporate Affairs vide its General Circular No 07/2014, Dissemination of Information With Regards to the Provisions of the Companies Act, 2013 as Notified Till Date vis a vis Corresponding Provisions of the Companies Act, 1956, dated 01st April 2014 had provided information in respect of such sections of the Companies Act 1956 which will cease/continue to have effect after 01st April 2014 (i.e. the date when a number of sections of the Companies Act 2013 came into force).
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