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Financial Statement of a Special Purpose Vehicle(SPV)

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(Querist)
01 December 2021 What is the constitution of a Special Purpose vehicle(SPV) in an Infrastructure project. Whether SPV has to get its account audited independently?
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B Sathyanarayanan

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B Sathyanarayanan (Expert)
01 December 2021 The special purpose vehicle will be limited company and under companies act and state and Centre will be 50% : 50% responsibility and all the accounts will be audited by a CA and it will be in control of parent company and the advantage is asset transfer and direct ownership and legal protection
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