Circular 2009/05 Auditors Report Format Under ATR-19

The Institute had issued ATR-19 on August 22, 2008 which requires identification of engagement partner for audits of financial statements.

The Institute, since then, has been receiving several enquiries regarding the placement of name of engagement partner. For the purpose of ensuring consistency, the Institute has decided to issue the enclosed format, which was approved in the Professional Standards and Technical Advisory Committee meeting held on May 5, 2009.

Members are advised to take note of the same.