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[Cites 0, Cited by 0] [Section 229(3)] [Section 229] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 229(3)(b) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018

(b)the financial statements are duly certified by auditors, who have subjected themselves to the peer review process of the Institute of Chartered Accountants of India (ICAI) and hold a valid certificate issued by the Peer Review Board` of the ICAI, stating that: (i) the accounts and the disclosures made are in accordance with the provisions of Schedule III of the Companies Act, 2013; (ii) the accounting standards prescribed under the Companies Act, 2013 have been followed; (iii) the financial statements present a true and fair view of the firm`s accounts: