Applicability of the Companies Act, 2013 to Auditor's Report to FY 2014-15 and Onwards

The provisions of the 2013 Act would apply only to the financial years commencing on or after 1st April 2014. Thus, for example, the statutory auditor's report signed in respect of the financial year of the company ended 31st March 2015 would need to be issued in accordance with the provisions of the Companies Act, 2013.