Wipro507685Audit report shared

Auditor's reports for the quarter and half year ended September 30, 2026 shared with UDIN

Wipro has placed on record the auditor's reports on its financial statements for the quarter and half year ended September 30, 2026, each carrying a UDIN.

By ScoutQuest · Thu 15 Oct 2026, 8:25 PM IST · 2 min read

Reporting Period: quarter and half year ended September 30, 2026
Auditor: Deloitte Haskins & Sells LLP
Audit Opinion: standalone and consolidated results give a true and fair view

What has been shared

The company has placed on record the auditor's reports on its financial statements for the quarter and half year ended September 30, 2026, each carrying a Unique Document Identification Number (UDIN). This follows its earlier intimation of those financial statements to the stock exchanges, and the reports are also being made available on the company's website.

Who audited, and what they said

Deloitte Haskins & Sells LLP, Chartered Accountants, has issued the reports.

In the standalone report, the auditor states the Standalone Financial Results give a true and fair view in conformity with Ind AS 34, Interim Financial Reporting, for the three and six months ended September 30, 2026.
In the consolidated report, the auditor states the Consolidated Financial Results give a true and fair view in conformity with Ind AS 34, and that they include the financial results of the entities listed in the notes to the Statement.

A third report

The update also carries a separate consolidated report covering the same three and six months ended September 30, 2026 under IAS 34 as issued by the International Accounting Standards Board, concluding the Statement gives a true and fair view under those standards.

The nature of the opinion

The opinion is an unmodified one: the auditor states that the audit evidence obtained is sufficient and appropriate to provide a basis for the opinion, and that the results give a true and fair view. The reports also set out the respective responsibilities of the management, the board of directors and the auditor, including the use of the going concern basis of accounting and the concept of materiality in an audit.

Why a UDIN is quoted

A UDIN is a unique number that a Chartered Accountant records against a signed report, so that anyone can verify that the report is genuine and traceable. Publishing it alongside the report is a way of placing the signed, verifiable version on record.

How to read this

This is the audit sign-off on numbers that were already published with the quarterly and half-yearly results. It relates to the integrity and traceability of the signed auditor's reports rather than to new business, order or earnings information, and the reports themselves do not restate the figures.

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