Report of the accountant timing changed - must be filed before the specified audit date instead of with the return. The timing requirement for the report of the accountant under section 80JJAA(2)(c) is amended: instead of being furnished alongwith the return of income, the report of the accountant, as defined in the Explanation below sub-section (2) of section 288, must be furnished before the specified date referred to in section 44AB.