COMPANIES (AUDITOR'S REPORT) ORDER, 2016

No
1

Particulars
Applicability

Not Applicability To

Applicable From

1
2
3

Fixed Assets
Inventory
Grant of Loans &
Advances - S.189
Compliance
with
S.185 & 186
Acceptance
of
Deposits
Maintenance of Cost
Records
Statutory Dues
Repayment of Loans
Term Loans
Managerial
Remuneration S.197
Related Party
Transactions S. 177
& 188

4
5
6
7
8
9
10
11

12
13
14
15
16

Notes
Every company including a foreign company
Private company which is a subsidiary of public company
applicable
Private company which is a holding company of public company
applicable
Private company (other than a subsidiary or holding company of
public company) applicable if any one condition is satisfied
PUC+FR >=Rs.1C as at BS date
Borrowings >=Rs. 1C at any time during the year
Revenue >=Rs.10c during the financial year
Banking Company
Insurance Company
Sec.8 Company
One Person Company
Small Company
Financial years commencing on or after 1st April 2015