Audit report certification verifies qualifying expenditure for deduction and requires accountant annexures and project cost particulars. The audit form requires an accountant to certify examination of financial statements and that books and returns are properly maintained, to annex particulars supporting claims for deductions for project/preliminary expenses and mineral prospecting, and to state qualifying expenditure, project asset costs, and whether required supporting forms were filed, with explanations for any negative or qualified answers and accountant signature and membership details.