Fraud Reporting under Companies Act, 2013 and CARO 2020

Fraud in relation to affairs of a company or any body corporate, includes any act, omission, concealment of any fact or abuse of position committed by any person or any other person with the connivance in any manner

source https://www.caclubindia.com/articles/fraud-reporting-under-companies-act-2013-and-caro-2020-46919.asp