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Provision needed for interim audit

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(Querist)
18 June 2016 Is there any need to provide provision for interim audit alo g with statutory and tax adit fee ??
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
19 June 2016 Provision need to be created only at the year end.
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CA Amrita Chattopadhyay

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CA Amrita Chattopadhyay (Expert)
20 June 2016 The provision depends on the book closing process. If the books are closed quarterly, the same has to be created. If they are closed annually then it is not as the year end books are closed and the annual audit takes place and interim audit does not happen
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