alleryStart learning →Section 143(14) applies mutatis mutandis to a company secretary in practice conducting which audit?
ATax audit of firms
BSecretarial audit
CInternal audit duty
DStock audit report
Answer & Solution
Correct answer: B. Secretarial audit
The provisions also extend to a cost accountant doing cost audit under section 148 and a company secretary doing secretarial audit under section 204.
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