How FR Subject Comes?🤔|| Sec 129 & 139 || CA Final Syllabus ||

Do you know the reason of existence of Financial Reporting Subject in CA Final 🤔 ?
Due to Section 129 and 139 of The Companies Act, 2013 requires that every company shall prepare Financial statements as per Section 139and those FS requires get accounts audited by CA as per section 139.
For more explanation please watch video till the end.
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