05 June 2013
In a case of person required to get his accounts audited by or under any other law it shall be sufficient if such person gets the accounts audited under such law and furnishes the report of the audit as required under such other law and a FURTHER REPORT by an accountant in the form prescribed under this section. Rule 6G(1)(a)] prescribes Form 3CA for Audit report which is to be signed by the person entitled to audit by virtue of any other law. What is the form for the FURTHER REPORT to be signed by accountant?
05 June 2013
Form 3CA it self. The preamble has to be filled in as the case may be.
Example:-
i) if the auditee is a body corporate - a) Audit report under companies act,1956 should be enclosed and b) Preamble of form 3CA should be filled as under :- We report that the statutory auditor of XY Ltd was conducted by AB & Co, chartered Accountants in pursuance of the provisions of the Companies Act,1956 and....
ii) if the auditee is an individual - Clause (a) above not applies and in the above clause (b) in the place of Companies Act,1956, insert Income tax Act,1961.
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