Transcription of Guidance Note on Reports or Certificates for Special ...
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Guidance Note on Reports or Certificates for Special ...
Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) Readers may note that this Guidance Note supercedes the Guidance Note on Audit Reports and Certificates for Special Purposes, issued by the ICAI in 1984. The institute of Chartered accountants of india (Set up by an Act of Parliament) New Delhi The institute of Chartered accountants of india All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the publisher.
FOREWORD Members of the Institute of Chartered Accountants of India (ICAI) are often called upon to issue reports/certificates for special purposes e.g. reports/ certificates required under the tax laws,
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