Draft Guidance Note on Reporting on Fraud U/s. 143 (12 ) of Companies Act, 2013

Request for Comments On Exposure Draft of Guidance Note on Reporting on Fraud under Section 143 (12 ) of the Companies Act, 2013

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.

Please submit your views / comments / suggestions on the proposed exposure draft latest by 24th November 2015 through email at pd.dibbendu@icmai.in / pd@icmai.in.

Please click here to download Exposure Draft of Guidance Note on Reporting on Fraud under Section 143 (12 ) of the Companies Act,2013’.

CMA Vijender Sharma

Chairman, Professional Development Committee

Source- http://icmai.in