AS PER CLAUSE (XV) OF PARAGRAPH 3 OF THE CARO, 2016, THE AUDITOR IS REQUIRED TO REPORT ON:

a) Whether the title deeds of immovable properties are held in the name of the company. If not,
provide the details thereof.

b) Whether the company has entered into any non-cash transactions with directors or persons connected with him

c) Whether any fraud by the company or any fraud on the Company by its officers or employees has been noticed or reported during the year; If yes, the nature and the amount involved is to be indicated;

d) Whether the company is maintaining proper records showing full particulars, including quantitative details and situation of fixed assets;