During the audit of a limited company as a statutory auditor you discovered that a fraud amounting to 5 lakh has been committed by the company. What…

(a) Reporting requirements of a fraud under the CARO 2020: The auditor is required to report the fraud under clause (xi) of Paragraph 3 of CARO 2020: (a) whether any fraud by the company or any fraud on the company has been noticed or reported during the year, if yes, the nature and the amount involved is to be indicated; (b) whether any report under sub-section (12) of section 143 of the Companies Act has been filed by the auditors in Form ADT-4 as prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central Government; (c) whether the auditor has considered whistle-blower complaints, if any, received during the year by the company;