Auditors Duty regarding Internal Control

For the purposes of clause (i) of sub-section (3) of section 143 for the financial years commencing on or after 1st April, 2015, the report of the auditor shall state about existence of adequate internal financial controls system and its operating effectiveness. The auditor of a company may voluntarily include the statement referred above for the financial year commencing on or after 1st April, 2014 and ending on or before 31st March, 2015.