Other Matters paragraph, branches audited by branch auditors
A single format from the Branch Audits and Joint Audits pack. s.143(3)(c), s.143(8).
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- 13 September 2026
What it covers
- 1Other Matters paragraph, branches audited by branch auditorss.143(3)(c), s.143(8)
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Other Matters
We did not audit the financial statements of [Number of branches not audited by us] branches included in the financial statements of the Company, whose financial statements reflect total assets of Rs [Branches' total assets (Rs)] as at 31 March [Financial year-end: year (YYYY)], total revenue of Rs [Branches' total revenue (Rs)] and net cash [inflows / outflows] of Rs [Branches' net cash flow (Rs)] for the year then ended, as considered in the financial statements. The financial statements of these branches have been audited by the branch auditors whose reports have been furnished to us, and our opinion in so far as it relates to the amounts and disclosures included in respect of these branches is based solely on the reports of such branch auditors.
Our opinion on the financial statements is not modified in respect of the above matter with respect to our reliance on the work done by and the reports of the branch auditors.
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