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Check List For The Chartered Accountant To Be Attached With Draft Accounts
Check List For The Chartered Accountant To Be Attached With Draft Accounts
Particulars
Remarks
I)
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Particulars
NON SMC (Small & Medium Sized Company)Enterprises
Listed or in the process of being listed or
having turnover(excluding other income) for last accounting
period exceeding Rs.50 crore or
having borrowings including public deposits exceeding Rs.10
crore at any time during last accounting period or
holding and subsidiary company of any of the above at any
time during the accounting period
( All accounting standards are applicable to Non SMC
enterprises)
SMC Enterprises
Not Listed or not in the process of being listed or
having turnover(excluding other income) for last year not
exceeding Rs.50 crores for last accounting period or
having borrowings including public deposits exceeding not
exceeding Rs.10 crores at any time during last accounting
period or not a bank or financial
institution or an insurance company holding and subsidiary
company of any of the above at any time
during the accounting period
(Fully exempted from AS-3, AS-17, AS-21, AS-23, and AS27 and
Partial relaxation from AS -15, AS-19, AS-20, AS-25
AS-28 AND AS-29)
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Remarks
Particulars
AS-22 Accounting for Taxes on Income
Remarks
5
I)
ii)
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Particulars
Remarks
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Particulars
Remarks
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23 Have you :
discussed the work done by the staff?
seen the duly completed file,?
got the necessary schedules and certificates?
the necessary Audit Check List ? And
Audit Program in the file?
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Remarks
Particulars
Remarks
SIGNATURE
DATE:
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