Audited Statements for FCRA

A charitable trust is registered u/s 12A of the Income Tax Act, 1961 and is also registered under FCRA. The financial statements were prepared and audited as per the requirements of Income Tax Act, 1961 and Form 10BB was filed. No separate statements were prepared for foreign contributions. Kindly advise how to proceed further for FC-4 filing. Do we need to prepare a separate Balance Sheet and Income & Expenditure A/c for FC-4 filing or can we file the financial statements that were prepared for Income Tax filing. Also, does the Chartered Accountant who would issue certificate for FC-4 filing and the CA who signed Form 10BB need to be same or can they be different?