S.O……………(E).—In exercise of the powers conferred by sub-section (11) of section
143 of the Companies Act, 2013 (18 of 2013 ) and in supersession of the Companies
(Auditor’s Report) Order, 2016, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (ii), vide number S.O. 1228 (E), dated the 29th March, 2016,
except as respects things done or omitted to be done before such supersession, the
Central Government, after consultation with the National Financial Reporting
Authority constituted under section 132 of the Companies Act, 2013, hereby makes
the following Order, namely:—
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