https://www.taxtmi.com/forum/issue?id=121111 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. en-us Thu, 10 Sep 2026 13:01:59 +0530 Fri, 11 Sep 2026 10:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121111 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. Discussion-Forum Companies Law Thu, 10 Sep 2026 13:01:59 +0530 https://www.taxtmi.com/forum/issue?id=121111