Respected Seniors,
Please guide me if there is any changes in Statutory Audit Report for the FY 2017-18.
Regards
1 Replies
prashant jain
(Article Assistant)
(42 Points)
Replied 04 June 2018
NO,
The Council of ICAI at its 364th meeting held in March 2017 (in partial modification of decision taken by it at its 350th meeting held in February 2016), has decided that the effective date/applicability of four Standards viz. SA 700 (Revised), SA 705 (Revised), SA 706 (Revised) and SA 701 be deferred by one year and consequently the said Standards shall now be effective/applicable for audits of financial statements for periods beginning on or after April 1, 2018 (instead of audits of financial statements for periods beginning on or after April 1, 2017 as was earlier decided).
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