The Council of the Institute of Chartered Accountants of India at its 350th meeting held on February 10, 2016 approved the Revised Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013.

For the benefit of the members, complete text of the Guidance Note can be downloaded by clicking the link given below:

• Text of Guidance Note

Auditing and Assurance Standards Board