1.

Fraud under section 143(12) of Companies Act, 2013 & Rule 13 of CAAR, 2014involving amount of less than Rs 1 crore can be reported by Auditor toO (A) Central GovernmentO (B) State GovernmentO(C) Board/Audit CommitteeO (D) Supreme Court.​

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ANSWER:

CENTRAL GOVERNMENT it will be I think PLZZ CHECK the answer



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