23 October 2023
A private company has been amalgamated with a public company. Now, private company needs to surrender its PAN & for that it needs audited financial statements for Apr-June 2022 (30th June being the effective date of merger). Whether Independent Auditor's Report format which we use for annual audit can be used for this audit for a quarter only? It may be noted that none of the companies is listed. If there is any specific format for such audit then please share the same.