Transfer pricing compliance: accountant's report requires detailed annexure on international and specified domestic transactions and arm's length pricing. Form 3CEB requires an accountant to examine an assessee's records and certify that prescribed documentation for international and specified domestic related party transactions has been maintained. The Annexure (Parts A-C) mandates identification and details of associated enterprises and, for each transaction category (tangible and intangible property, traded goods, services, loans, guarantees, securities, cost sharing, restructurings and other transactions), disclosure of counterparty details, description, amounts as per books and amounts computed at the arm's length price, and the method used to determine that price.