✔️ Non-compliance with Indian Accounting Standards ✔️ Non-compliance with the Companies Act 2013 ✔️ Code of Ethics related to Non-compliance ✔️ Lapses in the Engagement Quality Control Review Process ✔️ Non-compliance with the following Auditing Standards: • Audit Documentation (SA 230) • Forming an Opinion and Reporting on Financial Statements (SA 700) • Using the Work of Management Experts (SA 500 & SA 620) • Communicate with those Charged with Governance (SA 260) • Other Relevant SAs
