Revison of audit report

Stat Audit 1083 views 2 replies

 

can auditor revise his statutory audit report  ?

if yes, then specify the time period..

Replies (2)

yes it can be revised before it has been circulated to the memebers and the audit report must reflect the fact that it has been revised by means of an emphasis of matter paragraph. Further,revision after circulation to members is also possible if it is required for complying with the income tax law.

Hi

Further to Add Mayurika Patwari, kindly refer MCA Circular No.1/2003 for more details.

However, to conclude you can revise the financials as per the above circular.

Regards

Lakshmi Devanand, ACA

 


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