New Delhi/ Bengaluru, June 29 -- Fresh questions have emerged from the audit trails of Rajesh Exports Ltd after documents reviewed by Mint showed that a limited-purpose, non-statutory opinion issued by KPMG Switzerland for Global Gold Refineries AG (GGR), the firm's Swiss arm, was likely used to prepare the group's consolidated financial statements. The opinion note was marked 'for internal use only'. The matter raises questions over whether the group's auditors in India and overseas had independently verified the group's financials before signing off their reports.

The development comes in the backdrop of the Securities and Exchange Board of India's (Sebi) interim order of 3 June that pointed to irregularities in financial reporting and...