Reporting on Internal
Financial Control u/s 143 (3) (i) of the Companies Act, 2013 has been deferred
for one year i.e., up to 31.03.2015 vide amendment made by Ministry of Corporate Affairs in Rules Chapter 10 (Audit and Auditors) of the
Companies Act, 2013.
The auditor may voluntarily report on Internal Financial
Control for the year from 01.04.2014 to 31.03.2015.The auditor shall
report on the existence of adequate internal financial control and its
operational effectiveness for the financial years on or after 01.04.2015. 
