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Certification of accounts
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If Financial Statement comprises of Balance Sheet Profit and loss account, Audit Report, Directors Report (in case of company) notes to accounts and cash flow statement (if applicable), then it is treated as Audit. Otherwise certification may require in many cases, like for loan application the financial statement may be required to b approved by CA, and alike that.
IT IS A CERTIFICATION THAT OUR CLIENT DEMANDS REGARDING INCOME TAX RETURN ALONG WITH INDIVIDUAL BALANCE SHEET AND P&L A/C
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