143(3)(d)

(d)
 
whether the company’s balance sheet and profit and loss account dealt with in the report are in agreement with the books of account and returns;

we have to comment whether financial statements items agree with totals in ledger accounts. data in financial statements should match with data in books
  143 (3) (j) is governed by rule 11, it has 4 items its difficult to explain here will explain it in doubt session today at 9PM on youtube
See below video for SBN notes amendment below

it automatically starts from 8:36