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Fraud Reporting.
Auditing
Can anyone please help me in getting the meaning of this paragraph......
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It states that if an auditor of a company was required to report the fraud u/s 143(12) and if he didn't report in good faith (i.e., he unintentionally didn't reported) then as per this subsection he will be relieved from his duty and it will be taken as that he hadn't contravened any provision of this section....
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