From Published Accounts

COMPILERS’ NOTE Reporting by Auditors is becoming onerous every year with new clauses being added. Also, to take care of the increasing regulatory expectations, auditors need to be careful on every word they include in their report. Given below is an illustrative Auditors’ Report for FY 2022-23 issued for one of the early reporting companies. INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF INFOSYS LTD Report on the Audit of the Standalone Financial Statements Opinion We have audited the accompanying standalone financial statements of Infosys Ltd (the “Company”), which comprise the Balance Sheet as on 31st March, 2023, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Changes in Equity and the Statement of Cash Flows for the year ended on that date and a summary of significant accounting policies and other explanatory information (hereinafter referred to as the “standalone financial statements”). In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give the information required by the Companies Act, 2013 (the “Act”) in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, (�