Statutory Audit for part of the year - Format of Audit Report
This query is : Resolved
CA Ritu Chauhan
(Querist)
23 October 2023
A private company has been amalgamated with a public company. Now, private company needs to surrender its PAN & for that it needs audited financial statements for Apr-June 2022 (30th June being the effective date of merger). Whether Independent Auditor's Report format which we use for annual audit can be used for this audit for a quarter only? It may be noted that none of the companies is listed. If there is any specific format for such audit then please share the same.
CA R SEETHARAMAN
(Expert)
24 October 2023
No specific format, use annual audit report format with period ending 30th June 2022.
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