Rectification to already issued audit report

This query is : Resolved

L K Sahoo (Querist)
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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.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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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.