Anjnesh KanojiyaAK asked 3 years ago
1 Answers
RaviRavi Staff answered 3 years ago

Where on the basis of the written representation received from a director, it is noted that the director was disqualified from being appointed as a director under this clause, the auditor may report as follows:
“On the basis of the written representation received from Mr. Y, who is a director of ABC
Ltd., as on 31st March, 2XXX, and taken on record by the Board of Directors, we report that he is disqualified from being appointed as a director in terms of sub-section (2) of section
164 of the Companies Act, 2013.
As far as other directors are concerned, on the basis of the written representations received from such directors, and taken on record by the Board of Directors, we report that none of the remaining directors is disqualified as on 31st March, 2XXX from being appointed as a director in terms of sub-section (2) of section 164 of the Companies Act, 2013”

Above is as per guidance note

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