Important Amendments to Auditor’s Report Format


Announcement 1 : Manner of Reporting on Section 227(3)(bb) of the Companies Act, 1956.

Announcement 2 : Reference to the Accounting Standards Applicable to the Companies in the Auditor’s Report and Limited Review Reports and various Engagement Standards.

Announcement 3 : Amendment to the “Auditor’s Responsibility” Paragraph Included in the Independent Auditor’s Report.

Announcement 4 : Use of the Term “Profit and Loss Account” or “Statement of Profit and Loss” in the Statutory Audit Reports of Companies.

Announcement 5 : Manner of Reporting In Respect of Such Clauses of the Companies (Auditor’s Report) Order, 2003 Which Are Not Applicable to the Auditee Company.



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