Rabo India Finance case: Audit cannot be reopened purely because of opinion change August 07 2012 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email The Mumbai High Court has held, in the case of Rabo India Finance, that reopening audit proceedings based on a change of opinion is invalid by law. Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login