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15 Months Audit for First time

This query is : Resolved 

02 November 2020 Private Limited Company Incorporated on 23/01/2019 but till 31.3.2020 there is no turnover means NIL Sales. So can we do audit of 15 months (1.1.2019 to 31.3.2020)
and Prepare Statutory audit report for 15 Months ? if yes then any additional disclosure required in audit report?

28 December 2020 Tax Audit is not required. It is required only if turnover exceeds the limits prescribed



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