A CA-issued opinion on whether a specific related party transaction's pricing is at arm's length — a substantive fairness opinion, distinct from a disclosure-compliance confirmation.
This is to certify our opinion on the arm's-length nature of the following transaction between ___ (PAN: ___) and its related party, ___, for the period ended ___, based on the transaction documents, comparable pricing data and books of account produced before us and the information and explanations given to us.
Nature and value of the transaction: ___.
Comparable(s) used for the arm's-length test: ___.
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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