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of <h1>Audit Report Issued Under Section 44AB Confirms Accuracy of Financial Documents for Business with Prior Statutory Audit</h1> This audit report under Section 44AB of the Income-tax Act, 1961, is for a business whose accounts have been audited under another law. The report confirms that the statutory audit of the business was conducted by the auditor, who provides an audit report and accompanying financial documents, including the profit and loss account, balance sheet, and other relevant documents. The report includes a statement of particulars required under Section 44AB, annexed in Form No. 3CD. The auditor affirms the accuracy of the particulars, subject to any noted observations or qualifications. The report must be signed by an eligible person as per the Act's provisions.
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