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Amendments in Schedule III of The Companies Act, 2013
M P Vijay Kumar FCA, FCMA, FCS • Changing needs of the business and ensure better compliance and governance. • Less Government and More Governance • More trust on Auditors by Government for better Governance • Powerful tool for Auditors to express opinion 7 (Retained) + 7 (Modified) 7 Newly Added Number of clauses Retained Clauses 7 Retained –with Changes 7
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