- Clause (vi) regarding acceptance of deposit
- Clause (viii) regarding maintainence of cost records under section 209(1)(d) of the Companies Act,1956
- Clause (x) regarding accumalated losses
- Clause (xi) regarding defaults in payment of dues to financial instutions, banks and debunture holders
- Clause (xii) regarding loans granted against pledge of shares and securities
- Clause (xiii) regarding special statute applicable chit funds and nidhis/Mutual benefit funds and societies
- Clause (xiv) regarding dealing or trading in shares and securities
- Clause (xvi) regarding funds raised by term loans and their end use
- Clause (xviii) regarding preferential allotment of shares to specified parties
- Clause (xix) regarding creation of securities in respect of debentures
- Clause (xx) regarding money raised by public issue and its end issue
All the above relate to provisions of Clauses of Paragraph 4 of the Companies (Auditor's Report) Order, 2003
