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Hi

In our country, we need to prepare a financial statement for "Employee's Contribution Fund" for an organization. This fund is created under "Trust" which is different than a company.
Now, I have a client where in first 6 months, there were no transaction in this financial statement. The first transaction of such FS are usually when an Employer deducts this post employment contribution from salary of an employee and that contribution is deposited to the Fund account. What is the way of making a FS with completely 0 (zero) asset, liability, income, expense figure?

This is indeed unusual, but if there's a legal obligation to prepare such FS, then maybe just show zeros with short explanatory note?

would it be zero? maybe an auditor will charge a fee to verify that it is zero...and therefore create an expense/liability.

Not really, legally, expense such as audit fee of that fund account will be charged to the company account who is giving the employee benefit. Therefore, there is basically no income, expense.