Audit report under section 44AB requires auditor certification of accounts, Form 3CD annexure and signed membership details. The auditor must examine and certify the balance sheet and profit and loss or income and expenditure account against books of account at head office and branches, report observations or discrepancies, confirm that necessary information and explanations were obtained, opine on proper books being kept and that the accounts give a true and fair view, annex the statutory statement of particulars, and sign the report while indicating membership or practice certificate reference and contact details.