Guidance note on Audit of Prospectus/Financial Information in Offer Documents

Sathish Karunakaran (ACA) (614 Points)

01 June 2007  

Hi Friends,

 I am a Final Student. While i am studying Adv. Auditing paper, I came across this situation. In Chapter 6, guidance note on Audit of Prospectus/Financial Information in Offer Documents have been included as a part of syllabus. But the GN on audit of prospectus has been revised by ICAI w.e.f Oct.'06 and GN on audit of Financial Information in Offer Documents stand withdrawn as it is being included in the former note itself. The last edition of auditing material happened to be Jan.'06. So it seems that the contents of aforesiad GNs in institute material are related to old text of respective GNs.
 
 I browsed our institute's website to obtain the availability and extracts of revised GN, but ended in vain.

Can anyone tell me, that still the aforesaid GN is part of the syllabus and if it so how to obtain the extract of the same? The questions based on the notes were asked lastly in May'06 exams.