Format pack, 3 formats · FV03-C20

Going Concern

3 ready-to-use formats: Material Uncertainty Related to Going Concern, report paragraphs; Going concern evaluation working paper; Letter of financial support, holding company or promoter.

Length
6 pages
Blanks to fill
109
Files
Word and PDF
Law stated to
13 September 2026

The 3 formats inside

  1. 1Material Uncertainty Related to Going Concern, report paragraphsSA 570(R)18 blanksOn its own₹149
  2. 2Going concern evaluation working paperSA 570(R)70 blanksOn its own₹149
  3. 3Letter of financial support, holding company or promoterSA 570(R)28 blanksOn its own₹149

Read the opening

The first part of “Material Uncertainty Related to Going Concern, report paragraphs”, as it downloads. Blanks are highlighted.

Variant 1 — unmodified opinion, adequate disclosure (SA 570(R) para 21)

Material Uncertainty Related to Going Concern

We draw attention to Note [note number] to the financial statements, which indicates that the Company incurred a net loss of Rs [Net loss for the year (Rs)] during the year ended 31 March [Financial year-end: year (YYYY)], and that as at that date the Company's current liabilities exceeded its current assets by Rs [Excess of current liabilities over current assets (Rs)] and its accumulated losses of Rs [Accumulated losses (Rs)] have resulted in erosion of its net worth. [Add, where applicable: The Company has also defaulted in repayment of principal instalments of Rs __ and interest of Rs __ to __ Bank, which remained unpaid as at 31 March __.] As stated in Note [note number], these events or conditions, along with other matters as set forth in that Note, indicate that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern.

13 more paragraphs and tables follow in the full format.

More in Audit & Assurance