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il&fs: How a major cooking of books made IL&FS s badly bleeding accounts appear bulletproof

Several top executives of the three companies and auditors associated with some of them now face criminal charges due to the irregularities. Additionally, both auditors and their firms are undergoing disciplinary procedures. Meanwhile, the new leadership has divested a substantial portion of assets to settle a significant portion of debts owed to creditors.

nfra: NFRA for effective communication between auditors and firm management

The regulators like NFRA and Sebi may tighten vigil around the need for the "effective two-way communication process" soon, they said. At present, auditors in many cases are found to give a last-minute report/presentation to the audit committee of a company, consisting mainly of independent directors, just before the board is about to approve its financial statement, one of the persons said. "So, the auditor s report isn t scrutinised properly by the audit committee. Also, there is no effective two-way communication process, as required," he added.

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