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Audit and Auditors Rules Chapter III
The Companies (Audit and Auditors) Rules, 2014

Chapter III The Auditor's Report and Fraud Reporting

Rules
4 · rules 11 to 14
Text as on
14 August 2026
  1. Rule 11 Other matters to be included in auditors report
  2. Rule 12 Duties and powers of the company’s auditor with reference to the audit of the branch and the branch auditor
  3. Rule 13 Reporting of frauds by auditor and other matters
  4. Rule 14 Remuneration of the Cost Auditor