To the Members of INSPIRE FILMS LIMITED (FORMERLY KNOWN AS INSPIRE FILMS PRIVATE LIMITED )
Report on the Audit of the Financial Statements
Opinion
We have audited the Financial Statements of Inspire Films Limited (formerly known as Inspire Films Private Limited) ("the Company"), which comprise the Balance Sheet as at 31st March 2024, and the Statement of Profit and Loss, and Statement of Cash Flows for the year then ended, and Notes to the Financial Statements, including a summary of Significant Accounting Policies and other explanatory information.
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid Financial Statements give the information required by the Companies Act, 2013 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2024, and its profit, and its cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditors Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the Financial Statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Emphasis of Matters
1. Revenue from Operations includes Unbilled Revenue from April 2023 to March 2024 amounting to Rs 346.50 lacs
2. Current Assets include Work-in-Progress of Rs 2034.35 lacs being the cumulative aggregate of the amounts expended by the Company on creating content for future broadcast based on contracts signed and/or expected to be signed in future.
Our opinion is not modified in respect of the above matters.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Standalone Financial Statements of the current period. These matters were addressed in the context of our audit of the Standalone Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
We have determined the matters described below to be the key audit matters to be communicated in our report. We have fulfilled the responsibilities for the audit of the Standalone Financial Statements section of our report, including in relation to these matters. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying Standalone Financial Statements.
Revenue Recognition | Our Audit Procedures included the Following: |
AS 9 requires us to consider whether management has accounted the revenues as per terms of contracts with customers and on fulfilment of performance Obligations. | Understanding the processes and controls around established policies for recognition of revenue. |
Focusing on the Companys revenue recognition for compliance with Accounting Standards. | |
Performing test check of sales transactions to verify contractual terms of invoices. | |
Performing testing on selected statistical samples of revenue transactions recorded during the year end. | |
Work-in-Progress and Stock in Trade | Our Audit procedures included the following: |
AS 2 requires us to verify the Cost incurred and also determine Net Realisable Value | On a test check basis, verifying the actual costs incurred in building the WIP and Stock in Trade. |
Examining a sample of the Customer Contracts on the basis of which, inter alia, the Work-in-Progress and Stock-in-Trade were created | |
Examining samples of the business plan and the business pipeline on the basis of which, inter alia, the Work-In-Progress and Stock-in-Trade were created |
Information Other than the Financial Statements and Auditors Report Thereon
The Companys Board of Directors is responsible for the other information. The other information does not include the Financial Statements and our Auditors Report thereon.
Our opinion on the Financial Statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the Financial Statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the Financial Statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact. We have nothing to report in this regard.
Responsibilities of Management and Those Charged with Governance for the Financial Statements
The Companys Board of Directors is responsible for the matters stated in Section 134(5) of the Companies Act, 2013 ("the Act") with respect to the preparation of these Financial Statements that give a true and fair view of the financial position, financial performance, changes in equity and cash flow of the company in accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under Section 133 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Financial Statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the Financial Statements, the Board of Directors is responsible for assessing the Companys ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors is also responsible for overseeing the Companys financial reporting processes.
Auditors Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Section 143(3) (i) of the Companies Act, 2013, requires us to express our opinion on the adequacy of internal financial controls system and the operating effectiveness of such controls. Our Report in this regard is attached at Annexure B.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of managements use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Companys ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors Report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors Report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the Financial Statements of the current period and are therefore the key audit matters. We describe these matters in our Auditors Report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
1. In terms of the provisions of the Companies (Auditors Report) Order, 2020 ("the Order"), issued by the Central Government of India under sub-section (11) of Section 143 of the Companies Act, 2013, we give in the Annexure "A" a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.
2. As required by Section 143(3) of the Act, we report that:
(a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit.
(b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books
(d) The Balance Sheet, the Statement of Profit and Loss (including other comprehensive income), the Statement of Changes in Equity and the Statement of Cash Flows dealt with by this report are in agreement with the books of account.
(e) In our opinion, the aforesaid Financial Statements comply with the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014.
(f) On the basis of the written representations received from the directors as on 31st March, 2024 taken on record by the Board of Directors, none of the directors is disqualified as on 31st March, 2024 from being appointed as a director in terms of Section 164(2) of the Act.
(g) We have given in Annexure B of this Report our Audit opinion with res-pect to the adequacy of the internal financial controls over financial reporting of the company and the operating effectiveness of such controls as required vide notification dated June 13, 2017.
3 With respect to the other matters to be included in the Auditors Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:
I. The Company has disclosed the Impact of Pending Litigations on its Financial position in its Financial Statements
II. The Company has made provision, as required under the applicable law or accounting standards, for material foreseeable losses, if any on long term contracts including derivates contracts
III. The Company is not required to transfer amounts to Investors Education Protection Fund
IV a) The management has represented that, to the best of its knowledge and belief, other than as disclosed in the Notes to the Accounts, no funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person(s) or entity(ies), including foreign entities ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries
b) The management has represented, that, to the best of its knowledge and belief, other than as disclosed in the Notes to the Accounts, no funds have been received by the company from any person(s) or entity(ies), including foreign entities ("Funding Parties"), with the understanding, whether recorded in writing or otherwise, that the company shall, whether, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries;
C) Based on such audit procedures that we have considered reasonable and appropriate in the circumstances, nothing has come to our notice that has caused us to believe that the representations under sub-clause (a) and (b) contain any material mis-statement.
V. The company has not declared or paid dividend during the current year.
4 With respect to the other matters to be included in the Auditors Report in accordance with the requirements of section 197(16) of the Act, as amended:
In our opinion and to the best of our information and according to the explanations given to us, the remuneration paid by the Company to its directors during the year is in accordance with the provisions of section 197 of the Act. The remuneration paid to any director is not in excess of the limit laid down under Section 197 of the Act. The Ministry of Corporate Affairs has not prescribed other details under Section 197(16) of the Act which are required to be commented upon by us.
5 Based on our examination which included test checks, the Company has used accounting software and accounting procedures for maintaining its books of account which have a feature of recording audit trail (edit log) facility and the same have been operated throughout the year for all relevant transactions recorded in the software. Further, during the course of our audit we did not come across any instance of audit trail feature being tampered with.
ANNEXURE TO THE INDEPENDENT AUDITORS REPORT
(Referred to in Paragraph 1 under the heading "Report on Other Legal and Regulatory Requirements" of our Report of even date)
(i) a) A) The company has maintained proper records showing full particulars including quantitative details and situation of its Property Plant and Equipment;
B) The company has maintained proper records showing full particulars of Intangible Assets as on Balance sheet date.
b) The Property Plant and Equipment were physically verified during the year by the Management in accordance with a regular program of verification which, in our opinion, provides verification of the Property Plant and Equipment at reasonable intervals. As per information and explanation provided to us, no materials discrepancies were noticed on such verifications;
c) The Company does not own any Immovable properties..
d) According to the information and explanations given to us, the company has not revalued its Property, Plant and Equipment and intangible assets during the year.
e) There is no such proceedings initiated or against company for holding Benami Property under the Benami Transaction (Prohibition) Act, 1988 and rules made there under;
(ii) a) The Company has Work-in-Progress for content created by it as also Stock-in-Trade for the telecast rights of certain content acquired from third parties. The content that is carried as Work-in-Progress and Stock-in-Trade is in Soft form stored electronically. The Company has an adequate system of safeguarding the Soft Content. The Soft Content was verified by the Management once during the year, and no material discrepancies were found during such verification.
b) According to the information and explanations given to us and on the basis of examination of the records of the company, the company has not been sanctioned working capital limits in excess of 5 Crore Rupees from banks or financial institutions.
(iii) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not provided any guarantee and security to companies, firms, limited liability partnerships or any other parties during the year. The Company has granted loans and advances in the nature of loans during the year to Companys, details of which are stated below. The Company has not granted loans or advances in the nature of loans during the year to Firms or limited liability partnerships and Other Parties
(a)A Based on the audit procedures carried out by us and as per the information and explanations given to us, the Company has not granted loans and advance to subsidiaries , joint venture and associates
B Based on the audit procedures carried out by us and as per the information and explanations given to us, the Company has granted advances in the nature of loans and loans given to other Companies other than above point (A) Companies as below
( Rs in Lakhs )
Particular | Loans given to Other Companies |
Aggregate Amount during the Year | |
-Beyond Dreams Entertainment Pvt Ltd | 36.92 |
-Proto Entertainment Private Limited | 02.2 |
Balance Outstanding as at the Balance Sheet Date - | |
-Beyond Dreams Entertainment Pvt Ltd | 34.84 |
-Proto Entertainment Private Limited | 15.11 |
(b) According to the information and explanations given to us and based on the audit procedures conducted by us, in our opinion the guarantees provided during the year and the terms and conditions of the grant of loans and advances in loans during the year are, prima facie, not prejudicial to the interest of the Company.
(c ) According to the information and explanations given to us and on the basis of our examination of the records of the
Company, in our opinion, in the case of loans and advances in the nature of loans given, the repayment of principal and payment of interest has been stipulated and the repayments or receipts have been regular.
(d) According to the information and explanations given to us and on the basis of our examination of the records of the Company, there is no overdue amount for more than ninety days in respect of loans and advances in the nature of loans given.
(e) According to the information and explanations given to us and on the basis of our examination of the records of the Company, there is no loan or advance in the nature of loans granted falling due during the year, which has been renewed or extended or fresh loans granted to settle the overdue of existing loans or advances in the nature of loans given to same parties
(f) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not granted any loans or advances in the nature of loans either repayable on demand or without specifying any terms or period of repayment.
(iv) In our opinion and according to the information and explanations provided to us, the Company has complied with the provisions of Section 185 and 186 of the Companies Act, 2013.
(v) The Company has not accepted any deposits or amount which is deemed to be deposits during the year from the public and hence the directives issued by the Reserve Bank of India and the provision of the sections 73 to 76 or any other relevant provisions of the Act and the Companies (Acceptance of Deposit) Rules, 2015 with regards to the deposits accepted from the public are not applicable, Accordingly, paragraph 3 of clause (v) of the Order is not applicable
(vi) According to the information and explanations given to us, Cost records are not applicable as per notification issued by the Central Govt. under the provisions of Companies Act, 2013. Hence no cost records are maintained by the company. Accordingly, clause 3(vi) of the Order is not applicable
(vii) a) According to the information and explanations given to us and the records of the Company examined by us, in our opinion, the Company has been regular in depositing undisputed statutory dues including Income Tax, GST and any other statutory dues with the appropriate authorities and also no undisputed amounts payable in respect of GST, and other material statutory dues were in arrears as at 31 March 2024 for a period of more than six months from the date they became payable.
b) According to the information and explanation given to us and the records of the Company examined by us, there are no disputed amounts outstanding in case of dues of sales tax/income tax/custom duty/wealth tax/excise duty/ cess.
(viii) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not surrendered or disclosed any transactions, previously unrecorded as income in the books of account, in the tax assessments under the Income-tax Act, 1961 as income during the year.
(ix) a) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has defaulted in the repayment of loans or borrowings or in the payment of interest thereon to Bank and Financial Institution and also restructuring of Loans has also occurred. Penalties levied and additional interest charged have been accounted for wherever applicable. There are no litigations in this regard as at the date of this report.
b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not been declared a willful defaulter by any bank or financial institution or government or government authority
c) In our opinion and according to the information and explanations given to us by the management, term loans were applied for the purpose for which the loans were obtained
d) According to information and explanation given to us, the funds raised on short term basis have not been used for long term purposes by the company during the year.
e) According to information and explanations given to us , the company has not taken any fund to meet the obligation of its subsidiaries, associates or joint ventures.
f) According to the information and explanations given to us, the Company has not raised loans during the year on the pledge of securities held in its subsidiaries, joint ventures or associate companies.
(x) a) In our opinion and according to the information and explanation given to us, the Company has raised money by way of public issue/ follow-on offer (Including debt instruments). Accordingly, paragraph 3 of clause (x) (a) of the Order is applicable
b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has made preferential allotment of shares during the year. In our opinion, the Company has complied with the provisions of Sections 42 and 62 of the Act and the funds raised by way of preferential allotment of shares have been used for the purposes for which they were raised,
(xi) a) Based upon the audit procedures performed and information and explanations given by the management, we report that no fraud on or by the company has been noticed or reported during the course of our audit.
b) No report under subsection (12) of section 143 of companies Act has been filed by the auditors during the year in Form ADT-4 as prescribed under rule 13 of Companies(Audit and Auditors) Rules,2014 with the central Government.
c) According to the information and explanation given to us, the Company has not received Whistle-Blower Complaints during the year.
(xii) In our opinion and according to the information and explanation given to us, the company is not a Nidhi Company. Accordingly, paragraph 3 of clause (xii) of the Order is not applicable to the Company.
(xiii) The Company has entered into transactions with related parties in compliance with the provisions of Sec 177 and 188 of the Companies Act, 2013. The details of such related party transactions have been disclosed in the standalone financial statements as required under Accounting Standard -18 "Related Party Disclosure".
(xiv) In our opinion , the Company has instituted an Internal Audit system during the year that needs to be strengthened to make it commensurate with the size and nature of business of the Company.
(xv) In our opinion and according to the information and explanation provided to us, the company has not entered into any non-cash transaction with their Directors or persons connected with them during the year.
(xvi) In our opinion and according to the information and explanations given to us, the Company is not required to be registered under Section 45-IA of the Reserve Bank of India, Act, 1934. Accordingly, paragraph 3 of clause (xvi) (a) to (d) of order is not applicable to the company.
(xvii) In our opinion Company has not incurred Cash Losses during this Financial Year and in the immediately preceding Financial Year.
(xviii) There has been no resignations of Statutory Auditors during the year.
(xix) On the basis of the financial ratios, ageing and expected dates of realization of financial assets and payment of financial liabilities, other information accompanying the Financial Statements and our knowledge of the Board of Directors and management plans and based on our examination of the evidence supporting the assumptions, nothing has come to our attention, which causes us to believe that any material uncertainty exists as on the date of the audit report indicating that Company is not capable of meeting its liabilities existing at the date of balance sheet as and when they fall due within a period of one year from the balance sheet date. We, however, state that this is not an assurance as to the future viability of the company. We further state that our reporting is based on the facts up to the date of the audit report and we neither give any guarantee nor any assurance that all liabilities falling due within a period of one year from the balance sheet date, will get discharged by the company as and when they fall due.
(xx) According to the information and explanation given to us, the provisions of section 135 of the companies Act in respect of Corporate Social Responsibility are applicable to the Company and hence the Company has set aside an amount of Rs. 5.1 Lakhs to be spent as permitted by the said section
ANNEXURE B TO THE INDEPENDENT AUDITORS REPORT
(Referred to in paragraph 2.f under Report on Other Legal and Regulatory Requirements section of our report to the Members of Inspire Films Limited of even date)
Report on the Internal Financial Controls under Section 143(3)(i) of the Companies Act, 2013 ("the Act")
We have audited the internal financial controls over financial reporting of Inspire Films Limited, ("Company") as at 31st March 2024 in conjunction with our audit of the financial statements of the Company for the year ended on that date.
Managements Responsibility for Internal Financial Controls
The Companys management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India. These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to Companys policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Act.
Auditors Responsibility
Our responsibility is to express an opinion on the Companys internal financial controls over financial reporting based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the "Guidance Note") and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls. Those Standards and the Guidance Note issued by ICAI require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Companys internal financial control system over financial reporting.
Meaning of Internal Financial Controls over Financial Reporting
A Companys internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of Financial Statements for external purposes in accordance with generally accepted accounting principles. A Companys internal financial control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of Financial Statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorisation of management of the Company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the Companys assets that could have a material effect on the Financial Statements.
Inherent Limitations of Internal Financial Controls over Financial Reporting
Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
Opinion
In our opinion, the Company has, in all material respects, a generally adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India and such Internal Financial Controls Over Financial Reporting were operating effectively as at 31st March 2024 based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.
For JMT & Associates | |
Chartered Accountants | |
Firm Regn. No. 104167W | |
Partner | |
Membership No: 034726 | |
UDIN:24034726BKHRBN2394 | |
Place: Mumbai | |
Date: May 29, 2024 |
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