Company struck off under Companies Act, 2013

Historical audit reporting must follow each financial year's applicable framework despite later restoration and delayed signing.
Audit reports for historical financial years following restoration of a struck-off company should follow the reporting framework applicable to each year under audit, not the format prevailing when reports are signed. Financial years through 2013-14 require the Companies Act, 1956 framework, while later years require the Companies Act, 2013 framework. CARO, internal financial controls reporting, key audit matters, Standards on Auditing, Schedule VI or Schedule III, and accounting standards should be applied year-wise. Current professional and ethical requirements remain relevant to the present engagement without retrospectively applying current statutory reporting formats. (AI Summary)