Section 23 in Life Insurance Corporation General Rules, 1956
23. Other matters to be included in auditor's report.
(1)The report of the auditor of the Corporation shall include -(i)the auditor's views and comments in relation to the Corporation on matters prescribed by the Central Government to be included in the auditor's report for audit in respect of companies, under sub-section (2) of section 143 of the Companies Act, 2013 (18 of 2013), and(ii)a statement in relation to the Corporation on such matters whose inclusion in the auditor's report in respect of companies may be directed by any order issued by the Central Government under sub-section (11) of section 143 of the Companies Act, 2013 (18 of 2013), subject to such modifications and exceptions as the Central Government may by notification specify.(2)The requirement of inclusion in the auditor's report of any statement regarding reporting of fraud by the auditor of the Corporation under clause (ii) of sub-rule (1) shall also apply to the auditor's report of the auditor of a branch or office of the Corporation, to the extent it relates to such branch or office.
