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Auditing and Assurance Standards Board The Institute of Chartered Accountants of India 22nd November, 2023 Exposure Draft of Standards on Auditing for Limited Liability Partnerships Section 34A of the Limited Liability Partnership Act, 2008 prescribes that the Central Government may, in
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FAQ :
The ICAI has released an Exposure Draft of Standards on Auditing for Limited Liability Partnerships (LLPs).
Section 34A of the Limited Liability Partnership Act, 2008, allows the Central Government to prescribe auditing standards for LLPs, and the ICAI believes its recommended Standards on Auditing for companies should apply to LLPs as well.
Comments are invited from various stakeholders on the Exposure Draft.
The last date for submitting comments on the Exposure Draft is 6th January 2024.
Comments can be submitted electronically via a provided link, by email to aasb@icai.in, or by post to the Secretary, Auditing and Assurance Standards Board, ICAI Bhawan, New Delhi.
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