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The Council of the Institute at its 247th meeting has withdrawn the following guidance notes:

  • Guidance note on Provision of Liability for Taxation (issued in 1975),

Withdrawn in the light of issuance of Accounting Standard (AS) 22, "accounting for taxes on income"

  • Surprise Checks (issued in 1975),

Withdrawn as the issues covered by this Guidance Note dealt with by a number of Auditing and Assurance Standards (AASs) on issues related to internal control, auditor's responsibility to consider fraud and error in an audit of financial statements, audit evidence and auditing in a computer information systems environment.

  • Signature on Statutory Audit Reports (issued in 1973 and revised in 1991 and 1993), and

Withdrawn pursuant to ussuance of AAS28, "The Auditor's Report on Financial Statements".

  • Format of the Audit Certificate to be issued by the Statutory auditor on the Cash Flow Statements.

Withdrawn pursuant to issuance of AAS 28, " The Auditor's Report on Financial Statements".

The above Guidance Notes had been published in the Handbook on Auditing Pronouncements, Volume II - Compendium of Guidance Notes, (edition - 2003)

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