Richi JainRichi Jain asked 3 years ago

Sir do the statutory auditor need to give separate report on IFCR along with normal audit report?

1 Answers
RaviRavi Staff answered 3 years ago

Requirement of IFCR comes from Sec 143(3)(i), so auditor gives reference of Audit Report on IFCR in main report under heading “Reporting on other legal requirements” , and this report is given in Annexure to main report.
As per GN for SME this report can be mixed with main audit report.

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