Arohan Financial Services Limited | Annual Report 2022-23

| 82 Annual Report | 2022-2023 For S Basu & Associates Company Secretaries Firm Registration No: S2017WB456500 Place: Kolkata Date: 09.05.2023 Saurabh Basu Practising Company Secretary ACS: - 18686; C.P.- 14347 Peer Review No: 1017/2020 UDIN: A018686E000278121 ANNEXURE - A To, The Members, AROHAN FINANCIAL SERVICES LIMITED PTI Building, 4th Floor, DP-9, Sector-5, Salt Lake, Parganas North Kolkata -700091 1. Maintenance of secretarial record is the responsibility of the management of the Company. Our responsibility is to express an opinion on these secretarial records based on our audit. 2. We have followed the audit practices and processes as were appropriate to obtain reasonable assurance about the correctness of the contents of the secretarial records. The verification was done on the random test basis to ensure that correct facts are reflected in secretarial records. We believe that the processes and practices, we followed provide a reasonable basis for our opinion. 3. We have not verified the correctness and appropriateness of financial records and Books of Accounts of the Company. 4. Where ever required, we have obtained the Management Representation about the compliance of laws, rules and regulations and happening of events etc. 5. The Compliance of the provisions of Corporate and other applicable laws, rules, standards is the responsibility of management. Our examination was limited to the verification of procedures on the random test basis. 6. The Secretarial Audit report is neither an assurance as to the future viability of the company nor of the efficacy or effectiveness with which the management has conducted the affairs of the Company. Annexures to Director’s Report