Single format · FV03-C21

Dual-dated auditor's report, signature block and wording

Your active duty to look for subsequent events runs to the date you sign and stops there, but your duty to act if a fact reaches you afterwards does not stop, and in India the gap between signing and the annual general meeting is long enough that it matters on ordinary audits, not just on disasters.

Length
1 page
Blanks to fill
11
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Dual-dated auditor's report, signature block and wordingSA 560 para 1211 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Option A — dual date (procedures restricted to the amendment)

Insert immediately above the signature block:

Our audit procedures on subsequent events described in Note [note number] to the financial statements are restricted solely to the amendment to the financial statements described in that Note. Accordingly, except in respect of that amendment, our audit procedures on subsequent events were carried out up to [original date of the auditor's report], being the date of our original report on the financial statements for the year ended 31 March [Financial year-end: year (YYYY)].

8 more paragraphs and tables follow in the full format.

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