How would you prepare your report for inclusion in prospectus as an auditor of the company

PROSPECTIVE REPORT OR REPORT FOR INCLUSION IN PROSPECTUS :-
If it is running business auditors report included in the prospectus is called report for inclusion in prospectus. According to the companies act 1984, this report must be included in the prospectus when the business is already carrying on.
Following items must be mentioned in this report :

1. Dividend Rate :-
Rates of dividend if any, paid by the company for each of the five financial years immediately according the issue of prospectus.

2. Particulars Of Shares :-
All the particulars of each class of shares on which dividend have been paid.

3. Sources :-
The source from which dividend has been paid should be mentioned.

4. Dividend Not Paid :-
The particulars of those cases in which no dividend have been paid on any of shares.

5. Statement Of Fact :-
If no account have been made upto three months before the issue of the prospectus, a statement of this fact should be included in it.

6. Profits :-
In respect of profits of the company information should be supported by the statement for the proceeding five years showing clearly the trading results and all charges.

7. Checking Of Profit & Loss :-
Profit and loss accounts should be checked with the audited accounts of the company. It should be checked by the auditor himself.

8. Checking Of Assets And Liabilities :-
Auditor should check the assets and liabilities of the company himself and then mention it in his report.