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<h1>In house R&D audit requirement: accountant must certify separate accounts and DSIR compliant expenditure in a formal report.</h1> An accountant must audit the approved in house R&D centre and furnish Form No.3CLA certifying that separate accounts are maintained, accounts are satisfactorily maintained in conformity with Department of Scientific and Industrial Research guidelines, and specifying the financial year's expenditure with a revenue/capital breakdown and reference to where those amounts appear in the audited financial statements; the report must bear the accountant's signature, name, address, membership number and date/place.
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