19 March 2013
What are the attestation function of CA w.r.t. AOP/BOI Balance Sheet and if the receipts for the FY is less than Rs. 180000, then Can a CA attest the Balance Sheet of AOP/BOI. Lastly i want a format of Balance Sheet of AOP.
18 July 2013
There is no difference between the Balance Sheet of AOP or BOP or general Partnership firm. The only difference is the object and nature of work and period for which the organisation is formed.
As regards certification of the balance sheet is concerned then a CA can audit and issue the certificate accordingly otherwise if no audit is done then he can only attest the same based on the books of account by stating that he has verfied the same from the books not audited by him.
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