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Rectification to already issued audit report

This query is : Resolved 

24 September 2019 It is a organisation mostly funded by govt for public welfare activities. we have already issued the audit reports BS & R&P a/c but they are not published for public yet. Now we want to put a qualification on the audit report on some issue which has been clearly mentioned in ML.

What is the procedure, whether the audit report will be revised or re-issued , in case it is to be re-issued or revised, i have following doubts

- whether audit report date will be changed
- whether UDIN will be applicable since the at the time of issue UDIN was not mandatory
- whether the issue lead to qualification should be mentioned in the management letter apart from written in revised audit report.

25 September 2019 Revise the report referring to the earlier report issued. State the reasons for revision in the report.
- Date has to be changed.
- UDIN applicable.
-Yes it has to be mentioned in management letter.


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