Every Company including Foreign Company as defined under Sec 2(42) of Companies Act, 2013 except the following;
- Banking Company
- Insurance Company
- Section 8 Company
- One Person Company & Small Company
- Private Limited Company with paid up share capital and reserves not more than Rs. 50 lakhs and which doesn't have loan outstanding exceeding Rs. 25 Lakhs from any bank or financial institution and doesn't have a turnover exceeding Rs. 5 Crores at any point of time during the Financial Year
has to follow Companies (Auditor's Report) Order 2015 vide MCA Circular dated 10th April, 2015
- Banking Company
- Insurance Company
- Section 8 Company
- One Person Company & Small Company
- Private Limited Company with paid up share capital and reserves not more than Rs. 50 lakhs and which doesn't have loan outstanding exceeding Rs. 25 Lakhs from any bank or financial institution and doesn't have a turnover exceeding Rs. 5 Crores at any point of time during the Financial Year
has to follow Companies (Auditor's Report) Order 2015 vide MCA Circular dated 10th April, 2015
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