https://www.taxtmi.com/circulars?id=70120 Audit firms of Public Interest Entities must maintain complete audit documentation, assemble final audit files ordinarily within 60 days of the auditor's report, retain them ordinarily for at least seven years, and preserve them longer where legal or regulatory proceedings continue. Audit files requisitioned by the regulator must be submitted in complete form within seven days, and any extension request must be supported by documentary details and relevant audit records. Format conversions or post-archival alterations that impair evidentiary value are inconsistent with the standards. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 27 May 2026 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70120 Audit firms of Public Interest Entities must maintain complete audit documentation, assemble final audit files ordinarily within 60 days of the auditor's report, retain them ordinarily for at least seven years, and preserve them longer where legal or regulatory proceedings continue. Audit files requisitioned by the regulator must be submitted in complete form within seven days, and any extension request must be supported by documentary details and relevant audit records. Format conversions or post-archival alterations that impair evidentiary value are inconsistent with the standards. Circulars Companies Law Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70120