Itf 56b Zra -

: They provide a condensed view of a company's income, expenses, and net profit before and after tax. Verification of Records

: The form acts as a legal "truth serum." The auditor must state their opinion on whether the financial statements present a "true and fair" view of Mwansa's business.

is an official tax document used by the Zambia Revenue Authority (ZRA) specifically for the Income Tax Audit

: Form ITF 56A (closely related to 56B) is a Professional Certificate under Section 56(2) of the Income Tax Act, where auditors or account preparers certify that financial statements present a "true and fair view" of business profits.