Non-provision of gratuity

This query is : Resolved 

03 August 2010 If no provision of gratuity has been made in books of accounts where the same is required to be made, does it require a qualification in audit report or disclosure in notes shall suffice?

03 August 2010 NON-PROVISION FOR GRATUITY IS NON-COMPLIANCE OF AS-15, HENCE IT REQUIRES QUALIFICATION IN AUDIT REPORT.

03 August 2010 The audit report will be qualified as it amounts to non-compliance of As-15




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