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Audit report to partnership firm

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(Querist)
30 April 2015 Is audit report required to be issued by the auditor to the partners of partnership firm
Please give reference of section under related act
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
02 May 2015 There is no specific provision as regards the audit under the Partnership Act 1932.
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However, firms are required to get audited their accounts U/s 44AB of the Income Tax Act 1961( known as Tax Audit).
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It is not the Tax Auditor who has to issue the Audit Reports but it is the firm (or say partners) who have to obtain Tax Audit Report from the Auditors.
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