The Expert Advisory Committee has been issuing opinions based on facts and circumstances of the accounting/auditing principles and practices and the legal position prevailing on the date of finalisation of the respective opinions. Over a period of time, these accounting/auditing principles and practices and legal provisions may undergo a change. With a view to bring to the attention of the readers the developments that have taken place subsequent to the issuance of the opinions, this publication viz., ‘An Update on Compendium of Opinions – Volumes I to XX’, has been brought out. The publication draws attention to the developments that have taken place subsequent to the issuance of the respective opinions contained in volumes I to XX in a comprehensive manner. The printing of the publication has been designed in a manner that pages relating to each volume of the Compendium of Opinions can be separated and attached with the individual volumes.