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Section 129 (Companies Act)

Requires financial statements to give a true and fair view and comply with the applicable accounting standards.

Related terms

  • SA 706

    Governs emphasis of matter and other matter paragraphs in the auditor's report, used to draw attention to something without modifying the opinion.

  • Secretarial Audit (Form MR-3)

    An audit of a company's compliance with applicable corporate laws, conducted by a practising company secretary and reported in Form MR-3, required for specified classes of companies.

  • Section 134 (Companies Act)

    Governs the Board's Report, including the disclosures the board must make alongside the financial statements each year.

  • Section 139 (Companies Act)

    Governs the appointment of auditors, including the process, tenure, and the rotation requirement for specified companies.

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