Audit & Attestation
Business Trust Audit
Audit of business trusts such as REITs and InvITs under the SEBI framework.
Overview
Business trust audit covers Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) registered with the Securities and Exchange Board of India, together with their holding and project entities.
The engagement includes examination of the consolidated and standalone financial statements and the disclosures required under the applicable SEBI regulations, and is performed in accordance with the Standards on Auditing issued by the ICAI.
Scope & areas covered
- Audit of REITs, InvITs and their special purpose vehicles
- Examination of net distributable cash flow computations
- Verification of disclosures under the applicable SEBI regulations
- Reporting on consolidated and standalone financial statements
Related professional topics
Related reading
Related insights
Professional notes and publications related to this service area.
Related insights: Related insights will be published here when made available.