change in name of the entity

Hi

There is no specific rules for such kind of event. You have to put the same until the concern person or entity is known about the change of name. However you can put the same on your letterhead.

I am an auditor of the entity whereas during the current year name has been changed due to a merger activity happened. So wanted to know in top of the financial statement whereas we put the name of entity :

e.g. XYZ Limited (formerly know as "PQR" Limited)

till how many years we have to carry i heard should be till 8 years but no documentary evidence for the same. can any body please provide me valuable inputs.