Section 378ZG of the Companies Act, 2013: Duties of auditor under this Chapter

The Companies Act, 2013

Chapter– XXIA Producer Companies

Part- VI Finance, Accounts and Audit

1[Section 378ZG: Duties of auditor under this Chapter.

378ZG. Without prejudice to the provisions contained in section 143, the auditor shall report on the following additional matters relating to the Producer Company, namely:—

(a) the amount of debts due alongwith particulars of bad debts, if any;

(b) the verification of cash balance and securities;

(c) the details of assets and liabilities;

(d) all transactions which appear to be contrary to the provisions of this Chapter;

(e) the loans given by the Producer Company to the directors;

(f) the donations or subscriptions given by the Producer Company;

(g) any other matter as may be considered necessary by the auditor.]


1. Inserted by the Companies (Amendment) Act, 2020, w.e.f. 11.02.2021[S.O. 644(E) dated 11.02.2021].

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