AS-3 compliance for a cooperative Bank

[VENKAT S]

Is it not mandatory for a Cooperative Bank to prepare Cashflow statement (along with P&L and B/S)?

If CFS is not included in the Financial statements, Will it be enough if the auditor qualifies in his report about non compliance with AS -3?

AI Summary

Cash flow statement requirement under AS-3 questioned for cooperative banks; auditor qualification may not cure non-compliance.
Whether a cooperative bank must include a cash flow statement in its financial statements and whether an auditor's qualification for non compliance with the applicable accounting standard suffices to address omission of the cash flow statement.