ICAI Launches Practical Guide for Writing Modified Opinions in Independent Auditor’s Reports

ICAI Launches Practical Guide for Writing Modified Opinions in Independent Auditor’s Reports

The Auditing and Assurance Standards Board (AASB) of the Institute of Chartered Accountants of India (ICAI) has released a new publication titled “Practitioner’s Guide on Drafting of Modified Opinions in Independent Auditor’s Reports.” This publication is the February 2026 edition.

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The publication has been issued with a clear aim to provide auditors with guidance concerning how to write a clear and proper modified opinion in independent auditor reports. It gives instances and suggested language for qualified opinions and also shows sample formats for adverse opinions and disclaimers of opinions, in line with the relevant standards of auditing.

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The ICAI president, CA Charanjot Singh Nanda, confirmed that the publication will be extremely useful for their members and other stakeholders in their professional attempts. For bringing out this amazing publication, the ICAI has appreciated the efforts of CA. Sripriya Kumar, Chairperson, CA. Ravi Kumar Patwa, Vice-Chairman and all other members of the AASB.