ags 9AGS 9 3 AUDIT GUIDANCE STATEMENT AGS 9 Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards Introduction 1.An AGS 9 is an outstanding card. As per the subgrade-based grading calculator AGS will allow these cards to have some minor defects on edges, corners or surface along with more lenient