(3)The auditor's report shall also state-(a)whether he has obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purposes of his audit;(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).](c)whether the company's balance sheet and profit and loss account dealt with by the report are in agreement with the books of account and returns;(d)[ whether, in his opinion, the profit and loss account and balance sheet comply with the accounting standards referred to in sub-section (3-C) of section 211;] [ Inserted by Act 21 of 1999, Section 16 (w.r.e.f. 31.10.1998).](e)[ in thick type or in italics the observations or comments of the auditors which have any adverse effect on the functioning of the company; [ Inserted by Act 53 of 2000, Section 109 (w.e.f. 13.12.2000).](f)whether any Director is disqualified from being appointed as Director under clause (g) of sub-section (1) of section 274;](g)[ whether the cess payable under section 441-A has been paid and if not, the details of amount of cess not so paid.] [ Inserted by Act 11 of 2003, Section 28.]
