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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
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
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