Independent Auditor’s Report

To,

The Members of the Board COMMON CAUSE

COMMON CAUSE HOUSE, 5 INSTITUTIONAL AREA, NELSON MANDELA ROAD, VASANT KUNJ, NEW DELHI - 110070

The agenda will be as follows:

  1. This Report is issued in accordance with the terms of our engagement with COMMON CAUSE (the ‘Society’) having Registration no. 231650659 under the FCRA.
  2. We have audited the accompanying financial statements of the Society which comprise the Balance Sheet as at 31 March 2021, the Income and Expenditure Statement and Receipts and Payment Account for the year ended 31 March 2021, and significant accounting policies and notes to the financial statements prepared by the management of the Society. The accompanying Annexure has been initialed by us for identification purpose only.
Management’s Responsibility for the Financial Statements and Annexure
  1. The Management is responsible for preparation and presentation of the Financial Statements and Annexure in accordance with the basis of accounting including preparation and maintenance of all accounting and other relevant supporting records and documents.This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the Financial Statements and Annexure and applying an appropriate basis of preparation; and making estimates that are reasonable in the circumstances.
  2. The Management is also responsible for ensuring that the Society complies with the requirements of the Act read with relevant Rules and providing all required information to the Ministry of Home Affairs.
Auditor’s Responsibility
  1. Pursuant to the requirement as stated in paragraph 2 above, it is our responsibility to provide a reasonable assurance in form of an opinion on these Financial Statements and Annexure based on our audit.
  2. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Financial Statements and Annexure are free from material misstatement due to fraud or error.
  3. An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the Financial Statements and Annexure. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the Financial Statements and Annexure, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial controls relevant to the Society’s preparation of the Financial Statements and Annexure, in all material respects, in accordance with the basis of accounting described in notes to the accounts to these Financial Statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Society’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by the Management of the Society, as well as evaluating the overall presentation of the Financial Statements and Annexure.
  4. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Financial Statements and Annexure.
Opinion
  • In our opinion Annexure for the year ended 31st March 2021 are prepared, in all material respects, in accordance with the basis of accounting described in notes to accounts annexed to these Financial Statements.
Basis of accounting and restriction on distribution or use
  1. Our work was performed solely to assist you in meeting your responsibilities in relation to submission of accompanying Financial Statements and Annexure with the Ministry of Home Affairs.

For & on behalf ofS. Sahoo & Co. Chartered Accountants FRN No. 322952E
CA Subhajit Sahoo, FCA, LLB Partner
MM No. 057426
Date:
Place: New Delhi
UDIN:

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October-December, 2021