Order 2 - Auditor's report to contain matters specified in paragraphs 3 and 4. - Companies (Auditor's Report) Order, 2015

2. Auditor's report to contain matters specified in paragraphs 3 and 4. - Every report made by the auditor under section 143 of the Companies Act , on the accounts of every company examined by him to which this Order applies for the financial year commencing on or after 1 st April, 2014, shall contain the matters specified in paragraphs 3 and 4.