Transcription of CHARTERED ACCOUNTANTS CHECK - LIST
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CHARTERED ACCOUNTANTS CHECK - LIST
CHARTERED ACCOUNTANTS TAX AUDIT CHECK - LIST Name of the assessee .. Address .. Permanent Account Number .. Status .. Previous year ended 31 st March .. Assessment 7. (a) If firm or Association of Persons, indicate names of partners/ members and their profit sharing ratio. (b) If there is any change in the partners / members or their profit-sharing ratios, the particulars of such change. Obtain a true copy of the partnership deed signed by all the partners.[D-1] Obtain a true copy of the amendment / admission / retirement deed and get a declaration stating that there has been no change in the profit sharing ratios during the year by all the partners.
as required by Accounting Standard 1 (AS1) "Disclosure of Accounting Policies" of the Institute of Chartered Accounts of India (ICAI) should also be considered.
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