Audit under other law: statutory audit suffices for tax audit if accompanied by chartered accountant's Form 3CA and 3CD. If a person is required to have accounts audited under another statute, that statutory audit suffices for the purposes of Section 44AB; the person need not obtain a separate audit but must produce the audit report under the other law and also obtain the chartered accountant's tax-audit report in the prescribed Form 3CA and Form 3CD.