29 September 2015
It can NOT be said to be MANDATORY.
But yes, it is HIGHLY recommendatory to give the list.
Can you please any specific reference to your query...it seems that this ARGUMENT is going on for quite some time at your end... Please share your views as well.
30 September 2015
Amol Bhai, but if we do not show debtors & creditors list our report will not showing true & fair view. As per ICAI Guidelines we have to take confirmation as well, but if we dont do so & give our note that it is subject to confirmation. So i feel its like mandatory only.