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Financial statements and auditor’s report from financial year 2021-22 Changes brought about by Ministry of Corporate Affairs.

April 29, 2021[2021] 127 taxmann.com 83 (Article)
The Ministry of Corporate Affairs issued separate notifications on 24th of March 2021 with a view to promote transparency and  accountability in company financial statement, whereby, it brought about changes in the Companies (Audit and Auditors) Rules 2014 (Audit Rules) and also in the Companies (Accounts) Rules 2014 (Accounts Rules) and in Schedule III of the Companies Act 2013.
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