sec.77NPrescribed matters for audit notices— Act , s 67ZE

sec.77N Prescribed matters for audit notices— Act , s 67ZE

For section 67ZE (2) (d) of the Act , the following matters are prescribed— the way the audit is to be carried out; in person at the premises of the person being audited a desktop audit at the auditor’s place of work the name of the person who will carry out the audit; if the person to carry out the audit is an authorised person—a summary of the authorised person’s powers under the Act that are relevant to carrying out the audit. s 77N ins 2026 SL No. 4 s 23

• (a) the way the audit is to be carried out; Examples of ways an audit may be carried out— • in person at the premises of the person being audited • a desktop audit at the auditor’s place of work
• • in person at the premises of the person being audited
• • a desktop audit at the auditor’s place of work
• (b) the name of the person who will carry out the audit;
• (c) if the person to carry out the audit is an authorised person—a summary of the authorised person’s powers under the Act that are relevant to carrying out the audit.
• • in person at the premises of the person being audited
• • a desktop audit at the auditor’s place of work