Order 4 - Reasons to be stated for unfavourable or qualified answers. - Companies (Auditor's Report) Order, 2015

4. Reasons to be stated for unfavourable or qualified answers .- (1) Where, in the auditor s report, the answer to any of the questions referred to in paragraph 3 is unfavourable or qualified, the auditor s report shall also state the reasons for such unfavourable or qualified answer, as the case may be. (2) Where the auditor is unable to express any opinion in answer to a particular question, his report shall indicate such fact together with the reasons why it is not possible for him to give an answer to such question.