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[Cites 0, Cited by 0] [Section 227(3)] [Section 227] [Entire Act]

Union of India - Subsection

Section 227(3)(b) in The Companies Act, 1956

(b)whether, in his opinion, proper books of account as required by law have been kept by the company so far as appears from his examination of those books, and proper returns adequate for the purposes of his audit have been received from branches not visited by him;
(bb)[ whether the report on the accounts of any branch office audited under section 228 by a person other than the company's auditor has been forwarded to him as required by clause (c) of sub-section (3) of that section and how he has dealt with the same in preparing the auditor's report;] [ Inserted by Act 65 of 1960, Section 69 (w.e.f. 28.12.1960).]