This issue of Standard & Norms focuses on recent changes in the reporting format of Auditor's Reports for NPOs exempt under Sections 11 and 12 of the Income Tax Act. These organizations, along with institutions approved under the tenth proviso to Section 10(23C), are required to meet certain conditions, including the auditing of their accounts. The Central Board of Direct Taxes (CBDT) has modified the reporting requirements and formats of the Auditor's Report under Form 10B and 10BB through Notification No. 7/2023, dated 21-02-2023. As per the amended Rules, common forms have been prescribed for the organisations registered under section 12AB and the organisations approved under section 10(23C). The criterion of applicability of Form 10B/ 10BB shall be based on specified circumstances as described in this publication. The amended forms also include comprehensive changes and certification that was previously not required. Through this publication, we aim to shed light on these recent changes, their implications for NPOs and institutions, and the potential challenges they may pose in terms of compliance and reporting.