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This section contains Announcements & Clarifications issued by Audit & Assurance Standards Board.

Important Clarification on Amendment to Paragraph 17 of Revised Guidance Note on Audit of Consolidated Financial Statements

Clarification on the transitional time gap in the requirements relating to the engagement partner’s rotation under SQC 1 and the auditor’s rotation under the Companies Act, 2013

Important Announcement on Revised Effective Date of SA 701 and Revised SAs 700, 705, 706

Revised Standard on Auditing (SA) 610, Using the Work of Internal Auditors

Standard on Assurance Engagement (SAE) 3420, Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

Announcement regarding Manner of Signing of Certificates by Chartered Accountants

Revised Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013 released by Auditing and Assurance Standards Board

Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by Auditing and Assurance Standards Board. - (14-09-2015)

AASB issues Guidance on Reporting under the Companies (Auditor’s Report) Order, 2015 (CARO, 2015) and Consequential Amendment to the Format of the Auditor’s Report of a Company.

AASB issues Clarification on Auditor's Report in Respect of Financial Statements of a Company for Accounting Years Beginning Before 1st April, 2014

Guidance Note on Reporting under Section 143 (3) (f) and (h) of the Companies Act, 2013

Auditor’s Report on Consolidated Financial Statements under the Companies Act, 2013

AASB - Illustrative Auditor’s Report Formats under Companies Act, 2013.

AASB - Illustrative Audit Engagement Letter under Companies Act, 2013.

Announcement on Applicability of Section 143(12) to Financial Years beginning on or after 1st April 2014

Announcement on Applicability of the Provisions of Section 143(12) of the Companies Act 2013 and the Related Rules to Periods beginning on or before 31st March 2014

Announcement on Applicability of the Provisions of Section 143(3)(i) of the Companies Act 2013 and the Related Rules

Announcement: Important Amendments to Auditor's Report Format

Information regarding Audited/Unaudited Components- Manner of Disclosure in Principal Auditor's Report

Clarification on Applicability of the Companies Act, 2013 to Auditor’s Report to FY 2014-15 and Onwards

Auditing & Assurance Standards Board-Announcement - Manner of Auditor's Reporting on RBI's Circular on Deferred Tax Liability on Special Reserve

Applicability of SA 700, "Forming An Opinion and Reporting On Financial Statements", to Formats of Auditor's Reports Prescribed under Various Laws and/or Regulations

Manner Of Reporting by the Auditors On Prudential Regulatory Treatment Prescribed By RBI In Respect Of Pension And Gratuity Liability Of Public Sector Banks

Announcement on – Requirement to include the registration number of the firm as allotted by ICAI, in the audit reports signed by members of the ICAI

Announcement on Amendment to SA 230- Retention Period for Engagement Documentation (Working Papers)

Announcement regarding Statutory Auditor’s Reporting Responsibilities in respect of Depositing of Cess pursuant to Clause 4(ix)(a) of the Companies (Auditor’s Report) Order, 2003 and Section 227(3)(g) of the Companies Act, 1956.

Revised Announcement regarding Applicability of the Revised Audit Report Formats (including for bank/ bank branch audit reports) and Reporting in respect of Memorandum of Changes in Bank Branch Audit Reports

Announcement on – Requirement to mention the firm registration number allotted by ICAI in all reports issued, including certificates, by members of the ICAI

Announcement regarding Auditor’s Reporting Responsibilities relating to Dismantling of IMTPIP by IRDA

Announcement Regarding Compliance with Paragraphs 61 and 62 of the Standard on Review Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity'