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If the auditor's report is QUALIFIED, in the Annual Return the:
Answer & Solution
Correct answer: D.
1. Section 134(3)(f) — the Board's Report must contain explanations or comments on every qualification, reservation or adverse remark in the auditor's report.
2. This brings the qualification to the members' attention.
3. Hence (B).
_Source: ICAI BoS CA Inter Paper 2 — Audit and Auditors_