A CA-issued certificate confirming end-use and reporting compliance for an External Commercial Borrowing — supporting the Form ECB-2 monthly return filed with the Reserve Bank of India.
This is to certify, in connection with the External Commercial Borrowing availed by ___ (PAN: ___) from ___ under Loan Registration Number ___, the end-use compliance position for the reporting period ___, based on the loan agreement, utilisation records and bank statements produced before us and the information and explanations given to us.
We certify that, to the best of our knowledge and belief, the ECB proceeds have been utilised for the end-use stated above, consistent with the permitted end-uses and negative list under the extant ECB framework (Master Direction on External Commercial Borrowings, Trade Credits and Structured Obligations), and that the Form ECB-2 return for the period is being / has been filed with the Authorised Dealer bank within the prescribed timeline.
This certificate addresses end-use and reporting compliance only for the period stated — it does not certify compliance for any other reporting period, nor does it certify the borrower's eligibility to raise the ECB in the first instance (a separate test under the minimum average maturity, all-in-cost ceiling, and eligible-borrower conditions). This certificate is based on the information furnished and verified to the extent considered necessary; it does not constitute an audit opinion within the meaning of the Standards on Auditing.
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.
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