Auditor reporting obligations require disclosure of litigation, provisioning, fund transfers, related-party funding representations, dividend compliance and audit trail. Auditors must report whether the company disclosed the impact of pending litigations, made required provisions for material foreseeable losses on long term contracts including derivatives, and timely transferred amounts to the Investor Education and Protection Fund. They must include management representations and audit verification about funds advanced, loaned, invested, or received involving intermediaries and ultimate beneficiaries, and whether such representations contain material misstatements. Auditors must also report on dividend compliance with statutory requirements and, for recent financial years, on use and preservation of accounting software audit trail features.