Prior period items

For the above query this should not to be the headline"No need to remember PAN"

Please check then post.

Yes it can be done, until the audit is finalised, we can make the necessary changes to the financials. You can convey to your auditors that a provision has to be made for these expenses and thus change the financials. This is even so because the financials sent at the start of an audit are generally draft financials which do undergo changes during the course of the audit.