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Audit and Assurance

We conduct statutory audits under the Companies Act, tax audits under the Income-tax Act, and internal or stock audits for businesses and trusts. The aim is an accurate, defensible set of financial statements that banks, investors and regulators can rely on.

Who this is for

  • Companies that require a statutory audit under the Companies Act, 2013
  • Businesses and professionals above the tax audit turnover thresholds
  • LLPs above the audit threshold
  • Trusts, societies and NGOs with audit requirements
  • Businesses that need an internal or stock audit for a bank

What's included

  • Statutory audit under the Companies Act, 2013
  • Tax audit and Form 3CA/3CB-3CD under section 44AB
  • LLP audit and trust or society audit
  • Internal audit and stock audit
  • Certification work required by banks and government departments

Documents you will need

  • Financial statements and trial balance for the period
  • Bank statements and reconciliations
  • Sales, purchase and expense registers
  • Fixed asset register
  • Statutory registers and minutes (companies)
  • GST and TDS returns filed during the year

Key deadlines

  • 130 September: tax audit report for the previous financial year
  • 231 October: income tax return for audited taxpayers
  • 3Within six months of the financial year end: AGM and adoption of audited accounts (companies)

Common mistakes we help you avoid

  • 1Starting the audit after the deadline is already close, leaving no time to fix errors
  • 2Cash transactions above the permitted limits recorded without supporting evidence
  • 3Not reconciling turnover between books, GST returns and Form 26AS

Deadlines and procedures above reflect the law as we understand it on 9 November 2026. They change, and exceptions apply. Confirm the dates for your case with us before relying on them.

Which audits apply to you

  • Statutory audit is required for every company under the Companies Act, 2013, whatever its size, and for LLPs above the prescribed limits.
  • Tax audit applies to businesses and professionals whose turnover or receipts exceed the limits in the Income-tax Act, and in some other cases such as certain presumptive taxation situations. The report is filed online with the prescribed forms.
  • Trust, society and NGO audits follow the law under which the organisation is registered and its tax exemption.
  • Internal and stock audits are not always required by law; banks and management often ask for them.

What an audit involves

An audit is an independent examination of your financial statements, carried out under the Standards on Auditing issued by the Institute of Chartered Accountants of India. In practice it means:

  • understanding the business and planning the work around its main risks;
  • checking balances and transactions against documents, confirmations and physical records on a sample basis;
  • discussing findings and adjustments with you before the report is finalised;
  • issuing a report signed by a chartered accountant, with the membership number and UDIN that allow anyone relying on it to verify it.

Independence

ICAI rules restrict who can audit whom. For example, the chartered accountant who maintains your books of account should not also carry out your tax audit, and an auditor cannot hold certain financial or business interests in an audit client. If a rule like this affects an engagement, we tell you at the start so you can make other arrangements in time.

Preparing for an audit

Audits go faster and cost less effort for everyone when the books are closed and reconciled first. Before the audit, aim to have bank accounts reconciled, a physical stock count, confirmations from major customers and suppliers, fixed asset details and copies of loan agreements and statutory returns filed during the year.

Certificates

Banks, government departments and other authorities often ask for certificates signed by a chartered accountant, such as net worth, turnover or utilisation certificates. A certificate can only be issued after checking the underlying records, and every certificate carries a UDIN.

How it works

How audit work goes

  1. 01

    Step 1

    We agree the scope, timeline and information needed in an engagement letter.

  2. 02

    Step 2

    We review records, test transactions and discuss queries with your team.

  3. 03

    Step 3

    We share draft observations so errors can be corrected before sign-off.

  4. 04

    Step 4

    We issue the audit report and file it where the law requires.

Ready to talk about audit?

Call during office hours, or send a WhatsApp message describing what you need.

  • No documents needed for the first call
  • Hindi or English
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