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Deloitte Haskins & Sells LLP Chartered Accountants One International Centre , 32nd Floor , Tower 3 , Senapati Bapat Marg , Elphinstone Road ( West ) , Mumbai 400 013 , Maharashtra , India . Phone : +91 22 6185 4000 Fax : +91 22 6185 4001 INDEPENDENT AUDITOR'S REPORT ON THE AUDIT OF THE STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF INFOSYS LIMITED Opinion We have audited the accompanying Statement of Standalone Financial Results of INFOSYS LIMITED ( the " Company " ) , for the quarter and half year ended September 30 , 2021 , ( the “ Statement ” ) , being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( the “ Listing Regulations " ) . In our opinion and to the best of our information and according to the explanations given to us , the Statement : a . is presented in accordance with the requirements of Regulation 33 of the Listing Regulations ; and b . gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “ Interim Financial Reporting ” ( “ Ind AS 34 " ) prescribed under section 133 of the Companies Act , 2013 ( the " Act " ) read with relevant rules issued thereunder and other accounting principles generally accepted in India of the net profit and total comprehensive income , and other financial information of the Company for the quarter and half year ended September 30 , 2021 . Basis for Opinion We conducted our audit of the Statement in accordance with the Standards on Auditing ( " SA " s ) specified under Section 143 ( 10 ) of the Act . Our responsibilities under those Standards are further described in Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report . We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ( “ ICAI " ) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results under the provisions of the Act and the Rules thereunder , and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI's Code of Ethics . We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion . Management's Responsibilities for the Standalone Financial Results This Statement , which is the responsibility of the Company's Management and approved by the Board of Directors , has been compiled from the related audited interim condensed standalone financial statements for the quarter and half year ended September 30 , 2021. The Company's Board of Directors is responsible for the preparation and presentation of the standalone financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Ind AS 34 , prescribed under Section 133 of the Act , read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations . This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities ; Regd . Office : One International Centre , Tower 3 , 32nd Floor , Senapati Bapat Marg , Elphinstone Road ( West ) , Mumbai - 400 013 , Maharashtra , India ( LLP Identification No. AAB - 8737 )