Abstract
[1] Liberto D, ‘Auditor’ (Investopedia April 1, 2022) accessed April 7, 2021
[2] The Companies Act 2013, s. 139 – s. 148.
[3] Halsbury’s Laws, “General Principles of the Law of Negligence” (4th edn) vol 34, para 10
[4] [1962] 1 WLR 295 (HL)
[5] Speech of R. Sridharan, Chairperson, NFRA, as Chief Guest at the 35th Regional Conference of the Western India Regional Council of The Institute of Chartered Accountants of India on Dec. 24, 2020 para 33 pg- 16
[6] Richard Laurence Parish (Jr.) v. Registrar of Companies [1983] 54 Comp Cas 197
[7] Union Of India vs R.N. Rajam Iyer And Anr. AIR 1964 Mad 398
[8] The Companies Act 2013, s. 132.
[9] Jayshree P. Upadhyay, ‘The fight to fix the fault in our audits’, Livemint (Mumbai, 24 February 2020)
[10] The Companies Act 2013, s. 177(4)
[11] Listing Obligations and Disclosure Requirements (2015)
[12] Kataria, CA Naresh, ‘Corporate Frauds in India – Part III’ (Corporate frauds in India May 4, 2021) http://www.lawstreetindia.com/experts/column?sid=488 accessed April 3, 2022
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