EXEMPTION TO AUDITOR TO REPORT INTERNAL FINANCIAL CONTROL IN PRIVATE COMPANY WHO HAS GOT EXEMPTION VIDE NOTIFICATEION DATED 30 JUNE 2017
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PLEASE ADVISE WHETHER AUDITOR WILL GET EXEMPTION FROM REPORTING ON IFC ON THEIR AUDITOR REPORT FOR F.Y 2016-17 OF COMPANIES WHO HAS GOT EXEMPTION VIDE NOTIFICATION DATED 13 JUNE 2017 U/S 143 OF COMPANIES ACT 2013 MERELY ON THE GROUND THAT THEY ARE SIGNING AUDITOR REPORT ON OR AFTER 13 JUNE 2017 AS 143 SAYS THAT AUDITOR SHOULD REPORT.......... AS ON 31ST MARCH 2017 AND AS ON DATE . Read more on :
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Please Note that the exemption shall be applicable for those audit reports in respect of financial statements pertaining to financial year, occurring on or after 1st April, 2016, which are made on or after the date of the said notification.
Consequently, the auditors of such companies are not required to specify about IFC of the company in its audit report in respect of financial statements pertaining to FY ending 31st March 2017 provided Audit Report is issued (Date of Audit Report) after June 13, 2017.