Professional Development Committee of the Institute, has approved the release of Exposure Draft of Guidance Note on Reporting on Fraud under Section 143 (12) of the Companies Act, 2013 in it’s 19th Meeting held on 5th October 2015. The exposure draft is hosted on the Institute’s website for obtaining suggestions and comments on the same. The exposure draft will be modified in light of comments received before being issued in final form.
CMA Vijender Sharma
Chairman, Professional Development Committee