Attention of the reader is specifically drawn to the fact that although the Expert Advisory Committee has been appointed by the Council, an opinion given or a view expressed by the Committee represents the opinion or view of the members of the Committee and not the official opinion of the Council of the Institute. The opinions are based on the legal position and accounting/auditing principles on the date the Committee finalises the particular opinion. The date of finalisation of each opinion is indicated along with the opinion. The opinions must, therefore, be read in the light of any amendments and/or other developments subsequent to the issuance of opinions by the Committee.
Copyright 2017 All rights reserved to the ICAI. No part of the contents available in any ICAI publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the Institute.