HomeSSCAs per the ‘Statement on Qualification in Auditor’s Report’s issued by the ICAI, the auditor, Under section 227(3) has to gave a statement of fact on_ 160. As per the ‘Statement on Qualification in Auditor’s Report’s issued by the ICAI, the auditor, Under section 227(3) has to gave a statement of fact on_By Admin / October 4, 2025 A. Proper books of account B. Accounting standards C. Cess payable under section 441A D. None of the above ✅ The correct answer is option C.