| 84 Annual Report | 2023-2024 For S Basu& Associates Company Secretaries Firm Registration No: S2017WB456500 Sd/- Saurabh Basu Practising Company Secretary ACS: - 18686; C.P.- 14347 Peer Review No : 1017/2020 UDIN: A018686F000444751 ANNEXURE - A To, The Members, AROHAN FINANCIAL SERVICES LIMITED PTI Building, 4th Floor, DP-9, Sector-5, Salt Lake, Parganas North Kolkata -700091 Based on audit, our responsibility is to express an opinion on the compliance with the applicable laws and maintenance of records by the Company. We conducted our Audit in accordance with the auditing standards CSAS 1 to CSAS 4 (“CSAS”) prescribed by the Institute of Company Secretaries of India (“ICSI”). These standards require that the Auditor complies with statutory and regulatory requirements and plans and performs the audit to obtain reasonable assurance about compliance with applicable laws and maintenance of records. Due to the inherent limitations of an audit including internal, financial and operating controls, there is an unavoidable risk that some misstatements or material noncompliance may not be detected, even though the audit is properly planned and performed in accordance with the CSAS. Our report of even date is to be read along with this letter. Management’s Responsibility 1. Maintenance of secretarial record is the responsibility of the management of the Company. Auditor’s Responsibility 2. Our responsibility is to express an opinion on these secretarial records based on our audit. 3. We have conducted the Audit as per the applicable Auditing Standards issued by the Institute of Company Secretaries of India. 4. We believe that audit evidence and information obtained from the Company’s management is adequate and appropriate for us to provide a basis for our opinion. 5. Wherever required, we have obtained reasonable assurance as to whether the statements prepared, documents or records, in relation to Secretarial Audit, maintained by the Company, are free from misstatement. 6. Wherever required, we have obtained the Management’s representation about the compliance of laws, rules and regulations and happening of events, etc. 7. 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. 8. Where ever required, we have obtained the Management Representation about the compliance of laws, rules and regulations and happening of events etc. 9. 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. Disclaimer 10. 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. 11. We have not verified the correctness and appropriateness of financial records and Books of Accounts of the Company. Annexures to Director’s Report Place: Kolkata Date: 24.05.2024
RkJQdWJsaXNoZXIy NTE5NzY=