Implementation Guide on Auditor’s Report under Rule 11(d) of Companies (Audit and Auditors) Amendment Rules, 2017 and Amendment to Schedule III to Companies Act, 2013
ICAI issues Implementation Guide for auditors on reporting demonetisation related transactions, specifies audit procedures & clarifications; Releases 5 FAQs, depicts possible scenarios and suggests text that auditors could adopt for reporting purposes; Clarifies that the effective date of MCA notification is 30th March 2017: ICAI
IMPLIMENTATION GUIDE BY ICAI - PDF
IMPLIMENTATION GUIDE BY ICAI - PDF