Comprehensive Statutory Audit Engagement Letter Format for Chartered Accountants covering audit scope, auditor responsibilities, management responsibilities, internal financial controls, fraud reporting, and compliance under the Companies Act, 2013. Includes references to Standards on Auditing (SAs), Section 143, Section 164, IFC reporting, related governance responsibilities, and audit documentation requirements. Designed for CA firms and audit professionals to draft professional, ICAI-compliant engagement letters for statutory audits with clear reporting obligations, access rights, and management representation clauses.