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AASB - Orientation Programme for Faculty on Auditors' Reporting Responsibilities Under The Companies Act 2013.
December, 02nd 2014
Includes: Internal Financial Control over Financial Reporting

Reporting on Fraud and 

Auditors Report under SA 700 and the Companies Act 2013)

The Companies Act, 2013 and the Rules thereunder have cast onerous responsibilities on the statutory auditors of the Companies. These include reporting on the adequacy and operating effectiveness of the internal financial controls in the auditor’s report and reporting on frauds to the Central Government. The Auditing and Assurance Standards Board(“the Board”) has already worked on the guidance for the members to work on these areas under the changed regulatory environment. It is imperative that now the guidance on the new requirements reach the members in time.

To create awareness about the changes and to provide the members with adequate guidance on the aforesaid aspects, the Board is proposing to organise numerous workshops/programs across the country and for doing so, create a pool of resources who would act as faculty for the awareness programmes. For this purpose, the Board is organising an “Orientation Program for the Faculty on Auditors’ Reporting Responsibilities Under The Companies Act, 2013”.Following matters will be discussed:

  • Internal Financial Control over Financial Reporting and the guidance thereon
  • Reporting on Fraud to the Central Government and the guidance thereon
  • Auditor’s Report, Engagement Letter and Written Representation for statutory audit under the Companies Act, 2013

The time and place for this Programme will be informed to the participants in due course.

Interested Members who:

  • Are keen to be a part of this awareness programmesto be organised by POUs
  • Possess at least ten years’ post qualification experience
  • Have adequate domain expertise
  • Are willing to travel across the country
  • Have time for addressing such programs

may apply by filling up the enclosed Application Form. Click here for the Application Form.

The duly filled in format should be mailed to by 9th December, 2014(end of day).

Members may also note that:

  • Only interested members with the above pre-requisitesmay apply.
  • No applications will be entertained after the aforementioned date.
  • This Programme is by Invitation only and hence sending an application would not, by itself, confirm registration thereat.
  • The Board will contact only the selected applicants.

For any further information/ clarification, you may contact the Secretariat of the Auditing and Assurance Standards Board at 0120-3045920or at

Chairman, Auditing & Assurance Standards Board
The Institute of Chartered Accountants of India 

28th November, 2014

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