Audit report requirement: authorised accountants must certify undertakings and explain any negative or qualified audit findings. Form No.10C prescribes the audit report format for claims under section 80HH, requiring examination of balance sheet and profit and loss account, affirmation that books and branch returns are adequate for audit, and an opinion that the accounts give a true and fair view; the report must be signed and dated and may be given only by a chartered accountant or an auditor authorised under company law, with reasons required for any negative or qualified answers.