date of audit report

This query is : Resolved 

29 September 2010 can audit report under companies act and report uner tax audit have different dates?
eg. 1 sept for co audit and
25 sept for tax audit

29 September 2010 yes

29 September 2010 yes, the same is very much possible.

Normally we observed these more in a scenario when statutory auditor & tax auditor are different CA.

even when the same CA is also the stat & tax auditor, this is practically possible. there is no condition or criteria that it has to be same.


29 September 2010 Dear pradnya,

one more interesting aspect you will have to keep in mind is the use of Form No.3CA or 3 CB.

if already the statutory audit is completed before tax audit then you have to issue your tax audit report in form no.3 CA.

If stat audit is not yet completed then you have to use Form No.3 CB.

29 September 2010 As per rule 6G,
in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA;

in view of the above report in case of company shall be issued in Form No. 3CA. Date of report for tax audit may be same or after the date of statutory audit report.

contents of form 3CD can also be referred which require to report that the accounts of the company are audited under other law



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