Write the relevant provisions of the Companies Act, 2013 relating to the reporting of fraud.

Section 143(12) of the Companies Act, 2013 read with rule 13 of the Companies (Audit and Auditors) Rules, 2014 provides that if an auditor of a company in the course of the performance of his duties as auditor, has reason to believe that an offence of fraud involving an amount of rupees one crore or above, is being or has been committed in the company by its officers or employees, the auditor shall report the matter to the Central Government. Rule 13(2) of Companies (Audit and Auditors) Rules, 2014 provides that the auditor shall report the matter to the Central Government as under: Reporting the matter to the Board/ Audit Committee immediately but not later than two days of his knowledge of the fraud, seeking their reply or observations within 45 days. on receipt of such reply or observations, the auditor shall forward his report and the reply or observations of the Board / Audit Committee along with his comments to the Central Government within 15 days from the date of receipt of such reply or observations. in case the auditor fails to get any reply or observations from the Board / Audit Committee within the stipulated period of 45 days, he shall forward his report to the Central Government along with a note containing the details of his report. the report shall be sent to the Secretary, Ministry of Corporate Affairs in a sealed cover by Registered Post with Acknowledgement Due or by Speed Post followed by an e-mail in confirmation of the same the report shall be on the letter-head of the auditor containing postal address, e-mail address and contact telephone number or mobile number and shall be signed by the auditor with his seal and shall indicate his Membership Number, and the report shall be in the form of a statement as specified in Form ADT-4. Rule 13(3) of Companies (Audit and Auditors) Rules, 2014 further states that in case of a fraud involving lesser than one crore rupees, the auditor shall report the matter to Audit Committee / Board immediately but not later than two days of his knowledge of the fraud and he shall report the matter specifying the nature of Fraud with description, approximate amount involved; and Parties involved and the same shall also be disclosed in the Board's Report. The provisions of Rule 13 of the Companies (Audit and Auditors) Rules, 2014 shall mutatis mutandis apply to a cost auditor conducting cost audit under section 148 and a company secretary in practice conducting Secretarial Audit under section 204 of the Companies Act, 2013. Penal Provisions: The person guilty of the offence shall be punishable with fine which shall not be less than one lakh rupees but which may extend to twenty-five lakh rupees.