Audit Information

The complete set of financial statements comprises of the following:

• • Balance Sheet as at the end of the reporting period as at the end of the reporting period
• • Statement of Profit and Loss/Income and
• • Statement of Cash Flows#
• • Expenditure account for the reporting period
• • Statement of Changes in Equity (for Companies to whom Ind AS is applicable)
• • Notes forming the part of the financial statements, a summary of significant accounting policies, other explanatory information that may be required under relevant statutes

#The following companies are exempt from preparing a Statement of Cash Flows:

• One Person Company
• Small company
• Dormant company
• A private company which is a start-up company