The attached file lists indictable offences which are the subject of reporting obligations by auditors under section 194 of the Companies Act, 1990 as amended.
Note: As and from 1 September 2005 there is no longer a requirement for auditors to report indictable offences under Section 125(2) and Section 127 (12), Companies Act 1963. These offences are in respect of annual return defaults. For more information please see Information Notice I/2005/3
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