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Auditor Confidentiality Undertaking — ICAI Audit Working Paper

The auditor confidentiality undertaking working paper from ICAI AASB's Audit Working Paper Templates (June 2023). Pre-stamped with your firm letterhead, editable in Word.

Free · ICAI AASB (June 2023)
Updated 28 May 2026
Source
ICAI AASB (June 2023)
Chapter
1. Appointment
Section
1.7
Format
Microsoft Word (.docx)
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
The financial year-end this engagement covers, e.g. 31 March 2026.
What’s inside

An excerpt from the template.

I, Mr PP acknowledge, agree, and undertake that in consideration of my engagement as an audit team member on the audit of XYZ Company Pvt Ltd (‘the client’) for the year ended March 31, 2xx3:

At all times I will keep absolutely secret and confidential the confidential information and that I will not directly or indirectly disclose the confidential information to anyone within or outside the firm.

I will use the confidential information only for the audit purpose; and

These obligations will continue subsequent to closure of audit assignment.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Why does a firm need a separate confidentiality undertaking beyond the engagement letter?
The engagement letter covers the engagement scope with the client; a standalone undertaking is signed by each individual team member — partners, managers, articled assistants — acknowledging their personal obligation not to disclose client information, which matters as staff rotate across engagements or leave the firm.
Is confidentiality a professional obligation even without a signed undertaking?
Yes — the ICAI Code of Ethics imposes a confidentiality obligation on every member regardless of any signed document. The undertaking is evidentiary and reinforces the obligation for staff; it isn't the source of it.
Should this be signed once per firm or once per engagement?
Once per engagement (or renewed periodically for standing staff) is best practice, since it names the specific client and scope covered — a generic firm-wide undertaking doesn't give you engagement-specific evidence in the file.
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