ICAI Guidance Note on Certification of XBRL Financial Statements

The ICAI has issued Guidance Note on Certification of XBRL Financial Statements *, providing guidance to the practitioners in certification of XBRL formatted statements.  Various MCA circulars require financial statements prepared in XBRL mode for filing on MCA-21 portal to be certified by, inter alia, a Chartered Accountant.

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