Order 2 - Auditor's report to contain matters specified in paragraphs 3 and 4. - Companies (Auditor's Report) Order, 2016

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, 2013 on the accounts of every company audited by him, to which this Order applies, for the financial years commencing on or after 1st April, 2015, shall in addition, contain the matters specified in paragraphs 3 and 4, as may be applicable: Provided the Order shall not apply to the auditor s report on consolidated financial statements.