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| « Professional Updates » |
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| Open DEMAT Account in 24 hrs |  Draft Panel for Appointment/ Re-appointment of Statutory Auditors of State Co-operative Banks (Stccbs) and Central Co-operative Banks (Ccbs) for the Year 2025-26. | | Commencement of Live Virtual Classes for the students of CA. Final course appearing in May 2026, September 2026 and January 2027 Examinations. | | Information Systems Audit - Assessment Test (ISA - AT), July 2025 | | Advanced ICITSS -Adv. Information Technology Test Computer Based Mode (CBT) Schedule May, Jun, Jul, Sep, Oct, and Nov 2025 | | Auditing and Assurance Standards Board Online Panel of Experts for addressing Bank Branch Audit related queries | | Results of the Chartered Accountants Intermediate and Foundation Examinations held in January 2025 declared. | | Invitation for contribution to Question Bank in respect of Self-paced Online Module Examinations (Set-A, B, C & D) | | Will deadline for income tax filing change in the new Income Tax Bill? | | Result of the Chartered Accountant Final Examinations held in November 2024 is likely to be declared on Thursday, the 26th December 2024 (Late evening) - (20-12-2024) | | Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) Adv. Information Technology Test - Computer Based Mode (CBT) Dec 2024 Jan-Feb-Mar 2025 | | Re-Scheduling of Chartered Accountants Examination scheduled to be held on 13th November 2024 (Wednesday) at the Examination Centre(s) at Hazaribagh (Jharkhand), Jamshedpur (Jharkhand), Ranchi (Jharkhand), Raipur (Chhattisgarh) and Jhunjhunu (Rajasthan) |
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| « One Day Programme on Service Tax at Mumbai on 18th December,... | Relief to Members of J & K for payment of Membership/COP... » |
AASB - Illustrative Audit Engagement Letter under Companies Act, 2013. |
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| December, 18th 2014 |
FOR THE ATTENTION OF THE MEMBERS
ILLUSTRATIVE FORMATS OF THE ENGAGEMENT LETTER FOR AUDIT OF FINANCIAL STATEMENTS UNDER THE COMPANIES ACT, 2013 AND THE RULES THEREUNDER
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The Auditing and Assurance Standards Board is issuing the following illustrative formats for engagement letter for audit of Financial Statements under the Companies Act, 2013 and the Rules thereunder. These illustrative formats were approved by the Council of the Institute of Chartered Accountants of India (ICAI) at its Meeting held in November 2014. These illustrative formats would be added to the Appendix 1 of Standard on Auditing (SA) 210, ‘Agreeing the Terms of Audit Engagements’, issued by ICAI.
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| Illus. 1 |
Engagement Letter for Audit of Financial Statements under the Companies Act 2013 and the Rules Thereunder (When Reporting u/s 143(3)(i) is Applicable) |
Click here to see the format |
| Illus. 2 |
Engagement Letter for Audit of Financial Statements under the Companies Act 2013 and the Rules Thereunder (When Reporting u/s 143(3)(i) is not Applicable) |
Click here to see the format |
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(CA. ABHIJIT BANDYOPADHYAY)
Chairman, Auditing & Assurance Standards Board
The Institute of Chartered Accountants of India
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