Intimation of Appointment as Auditor

CLICK HERE TO DOWNLOAD  Intimation of Appointment as Auditor IN WORD FORMAT

XYZ COMPANY

REGD. OFFICE : ……………………………,

…………………………………………….

CIN:- ………………………………………..

 

To

……………………………………..

Chartered Accountants

………………………….

……………………… KANPUR

 

 

Dear Sir,

 

Sub: Intimation of Appointment as Auditor

 

We are pleased to inform that you have been appointed as our Statutory Auditor of the Company in the

 

Annual General Meeting held on 31th December, 2015  from 1st   Annual General Meeting (AGM) till the conclusion of the 6th   Annual General Meeting (AGM)  (subject to ratification of their appointment at every AGM held after this AGM), at such remuneration as may be mutually agreed between the Board of Directors of the Company and the Auditors.”

 

 

 

Thanking You

 

Yours Faithfully

For  ……………………………………………………

 

——–sd——–

 

Director

DIN :   ………………….

Place  : …….

Dated: ……………………

 

 

Advertisements

Consent to act as Statutory Auditors of the Company

CONSENT TO DOWNLOAD Consent to act as Statutory Auditors of the Company IN WORD FORMAT

 

 

 

Date: 04/01/2016

 

To,

Board of Directors,

XYZ

CIN———————————

…………………………………………

 

Sub : Consent to act as Statutory Auditors of the Company F.Y 2015-2016.

 

We hereby give our consent to act as statutory auditor of your Company.

We further confirm that our appointment is well within the limits prescribed under Section 139 of the Companies Act, 2013.We are please to confirm the following:

The individual or the firm, as the case may be, is eligible for appointment and is not disqualified for appointment under the Act, the Chartered Accountants Act, 1949 and the rules or regulations made there under;

 The proposed appointment is as per the term provided under the Act;

 The proposed appointment is within the limits laid down by or under the authority of the Act;

 The list of proceedings against the auditor or audit firm or any partner of the audit firm pending with respect to professional matters of conduct, as disclosed in the certificate, is true and correct.

 

We further confirm as on date we are not disqualified from the provisions of Section 141 of the Companies Act, 2013

 

Thanking you,

Yours Sincerely,

For ……………………………

(Chartered Accountant)

 

 

 

(……………………….)

(Partner)

FRN: ………………………

 

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AUDITOR’S REPORT WITH CARO 2016 IN WORD

CLICK HERE for download

Independent Auditor’s Report

To the Members of

…………….COMPANY LIMITED

 

Report on the Financial Statements

We have audited the accompanying ……………………… financial statements of ………… COMPANY LIMITED (“the Company”) which comprise the Balance Sheet as at March 31, 2016, the Statement of Profit and Loss, Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management’s Responsibility for the (Standalone) Financial Statements

 

The Company’s Board of Directors is responsible for the matters stated in Section 134(5) of the Companies Act, 2013 (“the Act”) with respect to the preparation of these (Standalone) financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these (Standalone) financial statements based on our audit.

 

We have taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included in the audit report under the provisions of the Act and the Rules made there under.

 

We conducted our audit in accordance with the Standards on Auditing specified under Section 143(10) of the Act. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

 

An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Company’s preparation of the financial statements that give a true and fair view in order to design audit procedures that are

 

 

appropriate in the circumstances, but not for the purpose of expressing an opinion on whether the Company has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Company’s Directors, as well as evaluating the overall presentation of the financial statements.

 

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the (Standalone) financial statements

Opinion

 

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid (Standalone) financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2015, and its Profit/Loss and its Cash Flow for the year ended on that date.

Report on Other Legal and Regulatory Requirements

 

  1. As required by the Companies (Auditor’s Report) Order, 2016 (“the Order”), as amended, issued by the Central Government of India in terms of sub-section (11) of section 143 of the Act, we give in the “Annexure A” a statement on the matters specified in paragraphs 3 and 4 of the Order.

 

  1. As required by section 143 (3) of the Act, we report that:

 

  1. we have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit;

 

  1. in our opinion proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books;

 

  1. the Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this Report are in agreement with the books of account

 

  1. in our opinion, the aforesaid (Standalone) financial statements comply with the Accounting Standards specified under section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014.

 

  1. On the basis of written representations received from the directors as on March 31, 2016 taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2016 from being appointed as a director in terms of Section 164 (2) of the Act.

 

 

  1. With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of such controls, refer to our separate Report in “Annexure B”.

 

  1. With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:

 

  1. The Company does not have any pending litigations which would impact its financial position.

 

Or

 

The Company has disclosed the impact of pending litigations on its financial position in its financial statements – Refer Note XX to the financial statements;

 

  1. The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses.

 

Or

 

The Company has made provision, as required under the applicable law or accounting standards, for material foreseeable losses, if any, on long-term contracts including derivative contracts – Refer Note XX to the financial statements;

 

  • There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.

 

Or

 

There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Company.

 

Or

 

Following are the instances of delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Company

 

  1. ————

 

  1. ———–

 

For and on behalf of

Chartered Accountants

Firm’s registration number:

Partner

Membership number:

Place:

Date:

“Annexure A” to the Independent Auditors’ Report

 

Referred to in paragraph 1 under the heading ‘Report on Other Legal & Regulatory Requirement’ of our report of even date to the financial statements of the Company for the year ended March 31, 2016:

 

  • (a) The Company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets;

 

  • The Fixed Assets have been physically verified by the management in a phased manner, designed to cover all the items over a period of three years, which in our opinion, is reasonable having regard to the size of the company and nature of its business. Pursuant to the program, a portion of the fixed asset has been physically verified by the management during the year and no material discrepancies between the books records and the physical fixed assets have been noticed.

 

  • The title deeds of immovable properties are held in the name of the company.

 

  • (a) The management has conducted the physical verification of inventory at reasonable intervals.

 

  1. The discrepancies noticed on physical verification of the inventory as compared to books records which has been properly dealt with in the books of account were not material.

 

  • The Company has not granted any loans, secured or unsecured to companies, firms, Limited Liability partnerships or other parties covered in the Register maintained under section 189 of the Act. Accordingly, the provisions of clause 3 (iii) (a) to (C) of the Order are not applicable to the Company and hence not commented upon.

 

  • In our opinion and according to the information and explanations given to us, the company has complied with the provisions of section 185 and I86 of the Companies Act, 2013 In respect of loans, investments, guarantees, and security.

 

  • The Company has not accepted any deposits from the public and hence the directives issued by the Reserve Bank of India and the provisions of Sections 73 to 76 or any other relevant provisions of the Act and the Companies (Acceptance of Deposit) Rules, 2015 with regard to the deposits accepted from the public are not applicable.

 

  • As informed to us, the maintenance of Cost Records has not been specified by the Central Government under sub-section (1) of Section 148 of the Act, in respect of the activities carried on by the company.

 

 

  • (a) According to information and explanations given to us and on the basis of our examination of the books of account, and records, the Company has been generally regular in depositing undisputed statutory dues including Provident Fund, Employees State Insurance, Income-Tax, Sales tax, Service Tax, Duty of Customs, Duty of Excise, Value added Tax, Cess and any other statutory dues with the appropriate authorities. According to the information and explanations given to us, no undisputed amounts payable in respect of the above were in arrears as at March 31, 2016 for a period of more than six months from the date on when they become payable.

 

  1. According to the information and explanation given to us, there are no dues of income tax, sales tax, service tax, duty of customs, duty of excise, value added tax outstanding on account of any dispute.

 

  • In our opinion and according to the information and explanations given to us, the Company has not defaulted in the repayment of dues to banks. The Company has not taken any loan either from financial institutions or from the government and has not issued any debentures.

 

  • Based upon the audit procedures performed and the information and explanations given by the management, the company has not raised moneys by way of initial public offer or further public offer including debt instruments and term Loans. Accordingly, the provisions of clause 3 (ix) of the Order are not applicable to the Company and hence not commented upon.

 

  • Based upon the audit procedures performed and the information and explanations given by the management, we report that no fraud by the Company or on the company by its officers or employees has been noticed or reported during the year.

 

  • Based upon the audit procedures performed and the information and explanations given by the management, the managerial remuneration has been paid or provided in accordance with the requisite approvals mandated by the provisions of section 197 read with Schedule V to the Companies Act;

 

  • In our opinion, the Company is not a Nidhi Company. Therefore, the provisions of clause 4 (xii) of the Order are not applicable to the Company.

 

  • In our opinion, all transactions with the related parties are in compliance with section 177 and 188 of Companies Act, 2013 and the details have been disclosed in the Financial Statements as required by the applicable accounting standards.

 

  • Based upon the audit procedures performed and the information and explanations given by the management, the company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year under review. Accordingly, the provisions of clause 3 (xiv) of the Order are not applicable to the Company and hence not commented upon.

 

 

  • Based upon the audit procedures performed and the information and explanations given by the management, the company has not entered into any non-cash transactions with directors or persons connected with him. Accordingly, the provisions of clause 3 (xv) of the Order are not applicable to the Company and hence not commented upon.

 

  • In our opinion, the company is not required to be registered under section 45 IA of the Reserve Bank of India Act, 1934 and accordingly, the provisions of clause 3 (xvi) of the Order are not applicable to the Company and hence not commented upon.

 

 

 

For and on behalf of

Chartered Accountants

Firm’s registration number:

Partner

 

Membership number:

 

Place:

 

Date:

 

 

“Annexure B” to the Independent Auditor’s Report of even date on the Standalone Financial Statements of ABC Company limited

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of

 

Section 143 of the Companies Act, 2013 (“the Act”)

We have audited the internal financial controls over financial reporting of ABC Company Limited

 

(“the Company”) as of March 31, 2016 in conjunction with our audit of the standalone financial statements of the Company for the year ended on that date.

 

Management’s Responsibility for Internal Financial Controls

 

The Company’s management is responsible for establishing and maintaining internal financial controls based on _____ [for example, “the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the

Institute of Chartered Accountants of India”.] These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to company’s policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Companies Act, 2013.

 

Auditors’ Responsibility

 

Our responsibility is to express an opinion on the Company’s internal financial controls over financial reporting based on our audit. We conducted our audit in accordance with the Guidance

 

Note on Audit of Internal Financial Controls Over Financial Reporting (the “Guidance Note”) and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered Accountants of India. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.

 

Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

 

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company’s internal financial controls system over financial reporting.

 

 

Meaning of Internal Financial Controls Over Financial Reporting

 

A company’s internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal financial control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorisations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.

 

Inherent Limitations of Internal Financial Controls Over Financial Reporting

 

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

 

Opinion

 

In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting were operating effectively as at March 31, 2016, based on ______ [for example, “the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of

India”].

 

For and on behalf of

Chartered Accountants

 

Firm’s registration number:

 

 

 

 

Partner

 

Membership number:

 

Place:

 

Date:

WORD 2010 SHORTCUTS

Display and use windows
To Do This Press
Switch to the next window. ALT+TAB
Switch to the previous window. ALT+SHIFT+TAB
Close the active window. CTRL+W or CTRL+F4
Restore the size of the active window after you maximize it. ALT+F5
Move to a task pane from another pane in the program window (clockwise direction). You may need to press F6 more than once. F6
Move to a task pane from another pane in the program window (counterclockwise direction). SHIFT+F6
When more than one window is open, switch to the next window. CTRL+F6
Switch to the previous window. CTRL+SHIFT+F6
Maximize or restore a selected window. CTRL+F10
Copy a picture of the screen to the Clipboard. PRINT SCREEN
Copy a picture of the selected window to the Clipboard. ALT+PRINT SCREEN
Use dialog boxes
To Do This Press
Move to the next option or option group. TAB
Move to the previous option or option group. SHIFT+TAB
Switch to the next tab in a dialog box. CTRL+TAB
Switch to the previous tab in a dialog box. CTRL+SHIFT+TAB
Move between options in an open drop-down list, or between options in a group of options. Arrow keys
Perform the action assigned to the selected button; select or clear the selected check box. SPACEBAR
Select an option; select or clear a check box. ALT+ the letter underlined in an option
Open a selected drop-down list. ALT+DOWN ARROW
Select an option from a drop-down list. First letter of an option in a drop-down list
Close a selected drop-down list; cancel a command and close a dialog box. ESC
Run the selected command. ENTER
Use edit boxes within dialog boxes
An edit box is a blank in which you type or paste an entry, such as your user name or the path of a folder.
To Do This Press
Move to the beginning of the entry. HOME
Move to the end of the entry. END
Move one character to the left or right. LEFT ARROW or RIGHT ARROW
Move one word to the left. CTRL+LEFT ARROW
Move one word to the right. CTRL+RIGHT ARROW
Select or unselect one character to the left. SHIFT+LEFT ARROW
Select or unselect one character to the right. SHIFT+RIGHT ARROW
Select or unselect one word to the left. CTRL+SHIFT+LEFT ARROW
Select or unselect one word to the right. CTRL+SHIFT+RIGHT ARROW
Select from the insertion point to the beginning of the entry. SHIFT+HOME
Select from the insertion point to the end of the entry. SHIFT+END
Use the Open and Save As dialog boxes
To Do This Press
Display the Open dialog box. CTRL+F12 or CTRL+O
Display the Save As dialog box. F12
Open the selected folder or file. ENTER
Open the folder one level above the selected folder. BACKSPACE
Delete the selected folder or file. DELETE
Display a shortcut menu for a selected item such as a folder or file. SHIFT+F10
Move forward through options. TAB
Move back through options. SHIFT+TAB
Open the Look in list. F4 or ALT+I
Undo and redo actions
To Do This Press
Cancel an action. ESC
Undo an action. CTRL+Z
Redo or repeat an action. CTRL+Y
Access and use task panes and galleries
To Do This Press
Move to a task pane from another pane in the program window. (You may need to press F6 more than once.) F6
When a menu is active, move to a task pane. (You may need to press CTRL+TAB more than once.) CTRL+TAB
When a task pane is active, select the next or previous option in the task pane. TAB or SHIFT+TAB
Display the full set of commands on the task pane menu. CTRL+SPACEBAR
Perform the action assigned to the selected button. SPACEBAR or ENTER
Open a drop-down menu for the selected gallery item. SHIFT+F10
Select the first or last item in a gallery. HOME or END
Scroll up or down in the selected gallery list. PAGE UP or PAGE DOWN

TALLY 9 SHORTCUTS

GENERAL
Alt+2 Duplicate Voucher
Alt+A Add voucher / To Alter the column in columnar report
Alt+C Create a master at a voucher screen (if it has not been already assigned a different function, as in reports like Balance Sheet, wh
Alt+D Delete a voucher To delete Accounting or Inventory master which is not used by any voucher or elsewhere in the alteration mode. To
Alt+E Export the report in ASCII, HTML OR XML format
Alt+I Insert a voucher / To toggle between Item and Accounting invoice
Alt+N To view the report in automatic columns (Multiple Columns at all reports, Trial Balance, Cash/bank books, Group Summary & Journal Reg
Alt+P Print the report
Alt+R Remove a line in a report
Alt+S Bring back a line you removed using Alt+R
Alt+U Retrieve the last line which is deleted using Alt+R
Alt+W To view the Tally Web browser.
Alt+X Cancel a voucher in Day Book/List of Vouchers
Alt+Y Register Tally
Ctrl+A Accept a form – wherever you use this key combination, that screen or report gets accepted as it is.
Ctrl+Alt+B Check the Company Statutory details
Ctrl+G Select Group
Alt+I Import statutory masters
Ctrl+Q Abandon a form – wherever you use this key combination, it quits that screen without making any changes to it.
Ctrl+Alt+R Rewrite data for a Company
Alt+H Help Shortcut
Alt+F2 Maintain Date for Multiple Years by changing period on Gateway of Tally / Change of Period for Setting Period
Ctrl+M Switches to Main Area of Tally Screen
Ctrl+N Switches to Calculator / ODBC Section of Tally Screen
Alt+R Recalls the last narration saved for the first ledger in the voucher, irrespective of the voucher type
Ctrl+R Repeat narration in the same voucher type irrespective of Ledger Account
Ctrl+T Mark any voucher as Post Dated Voucher
Alt+D Delete any voucher in Day Book/ Deleting
Alt+O To upload the report to the webe
Alt+M Email the report
Alt+F1 Close a Company (At All Menu Screens). View detailed Report (Report Screens). Explore a line into its details (At Almost all Screens)
Alt+F3 Select the company info menu (At Gateway of Tally Screen). Create/ alter / shut a company (At Gateway of Tally Screen)
Alt+F5 View sales and purchase register summary on a quarterly basis
Alt+F12 View the filters screen where the range of information can be specified
Alt+Z Zoom
Ctrl+Alt+C Copy the text from Tally (At creation and alternation screens)
Ctrl+Alt+V To paste the text from Tally (At creation and alternation screens)
Shift+Enter To view the next level of details and / or condense the next level of details
F2 Change the date
F4 Contra Voucher (All voucher creation and alteration screens). View list of Groups (Reports groups summary, group voucher screen, cash/ bank summary)
F5 Select Payment Voucher. Switch between Grouped and Ledger-wise Display
F6 Select Receipt Voucher
F7 Select Journal Voucher
F8 Select Sales Voucher
F9 Select Purchase Voucher
Ctrl+F9 Select Debit Note Voucher
F10 Navigate between Accounting Reports
F11 Modify Company features specific to current company only
F12 Master Configurations, which will affect all companies in same data directory.
Ctrl+L Mark a voucher as Optional or Regular
Ctrl+Alt+c (for copy) Ctrl+Alt+v (for paste) Duplicate narration in many Vouchers
INVENTORY VOUCHERS
Alt+F4 Purchase Order Voucher
Alt+F5 Sales Order Voucher
Ctrl+F6 Rejection In
Alt+F7 Stock Journal / Manufacturing Journal
Alt+F8 Delivery Note
Alt+F9 Receipt Note
Alt+F10 Physical Stock
Esc Clear entry