<h1>Arm's length price reporting requires accountant's report for fund manager remuneration and arm's length computation</h1> Form 3CEJ requires an accountant's report under section 9A certifying that prescribed records for fund management activities and services to eligible investment funds are maintained and that Annexure particulars are true. The Annexure demands fund manager identification, SEBI registration, aggregate remuneration as per books, a list of eligible funds with employment and connected-person status, profit figures and amounts attributable to the manager, and, for each fund or activity, amounts as per books and as computed at the arm's length price plus the method used to determine that price. The report must be signed by a qualifying accountant.