ICAI has today issued illustrative formats of an auditors’ report on CFS, covering some of the clauses of section 143(3) of the Companies Act, 2013 (and where the auditor does not have the responsibility for reporting on internal financial controls over financial reporting under section 143(3)(i) of the Companies Act, 2013).
These formats may be applied for the FY 2014-15 and until further announcement.
Format of Auditor's Report
(a) Unmodified opinion on the consolidated financial statements : 18.104.22.168/37520aasb27034-cfs-co.pdf
(b) Modified opinion on the consolidated financial statements: 22.214.171.124/37521aasb27034-cfs-qo.pdf