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As per Clause (i)(c) of Paragraph 3 of the CARO, 2016, the auditor is required to report on :
A
whether the title deeds of immovable properties are held in the name of the company. If not, provide the details thereof.
B
whether the company has entered into any non-cash transactions with directors or persons connected with him
C
whether any fraud by the company or any fraud on the Company by its officers or employees has been noticed or reported during the year; If yes, the nature and the amount involved is to be indicated;
D
whether the company is maintaining proper records showing full particulars, including quantitative details and situation of fixed assets;