CORAA

Auditor Independence Confirmation Template (ICAI Code of Ethics)

Generate the partner-level independence confirmation required before engagement acceptance — covers self-review, advocacy, familiarity and intimidation threats per the ICAI Code of Ethics.

Free · ICAI AASB (June 2023)
Updated 28 May 2026
Authority
ICAI Code of Ethics
Signed by
Engagement partner + team
When
Before acceptance, annually
Standard
SQM 1, SA 220 (Revised)
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.

Confirmation of Compliance with Ethical Requirements and Independence by partners / key staff members

ABC & Associates LLP

Attention: Mr. AA (Partner)

As mentioned in your communication to us, I, the undersigned, have noted that ABC & Associates LLP have been appointed to perform statutory audit of the financial statements of XYZ Company Pvt Ltd for the year ended March 31, 2xx3.

↑ 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, no email gate, nothing stored. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

When must an auditor confirm independence?
Before accepting a new engagement and at least annually for continuing audits. The ICAI Code of Ethics requires the engagement partner to evaluate threats to independence (self-interest, self-review, advocacy, familiarity, intimidation) and document the safeguards in place.
Does the independence confirmation need to cover the audit team or just the partner?
Both. The engagement partner confirms independence at the firm and partner level; each key audit team member also signs a personal confirmation. This template covers the partner declaration — the team-level form is a separate working paper.
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