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  • Queries should be self-contained and complete facts, in particular, the nature and the background of the industry or the business to which the query relates should be provided.
  • The queries should be relating to accounting and/or auditing principles and the queries should be specific and not raised in general.
  • The query should be accompanied by any agreement/contract/MOU etc. referred in the query which relates to the issue raised.
  • Any correspondence or any other documents relied upon and referred to in query should also be provided.
  • Annual report for the year for which the query has been raised, should also be provided.
  • The querist may also provide alternative solutions or viewpoints, though the Committee will not be restricted by the alternatives so stated and Committee’s view will be final.
Querist support to provide all relevant facts and documents along with query will help the Committee to answer the query on timely basis.

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