APPLICABILITY OF AS-25, INTERIM FINCANCILA REPORITNG
This query is : Resolved
28 January 2008
WHEN THERE IS UNAUDITED INTEREIM FINACIAL STATMETNS, IS THERE ANY REQUIREMENT FOR ENTERPRISE OTHER THAN COMPANY TO FOLLOW AS-25, AND OTHER THING WHEN IT IS COMPANY AND UNAUDITED FINANCIAL STATMENTS ARE THERE AND AS-25 IS NOT FOLLOWED THEN IS THERE ANY RESPONSIBILITY OR OBLIGATION TO REPORT TO IN STATUTORY AUDIT REPORT OF STATUTORY AUDITOR.
PLEASE REPLY.
PLEASE REPLY.
30 January 2008
AS-25 is applicable to 'Enterprises'. This is therefore applicable to all enterprises and not only to companies.
As regards qualification, regarding non-compliance of section 211 (3C), by auditors in their report, u/s 227, in my opinion the same is confined only to accounts examined by him and on balancesheet and profit and loss account and documents declared by Companies Act as part annexed and are laid before the company in General Meeting.
As regards qualification, regarding non-compliance of section 211 (3C), by auditors in their report, u/s 227, in my opinion the same is confined only to accounts examined by him and on balancesheet and profit and loss account and documents declared by Companies Act as part annexed and are laid before the company in General Meeting.
30 January 2008
30 January 2008
30 January 2008
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