Audit

Audit & Assurance Services | Statutory, Tax & BRSR

Statutory audit, tax audit, due diligence, bank branch audit, BRSR assurance, and CA certificates for regulated reporting.

This hub covers the full audit and assurance stack from statutory audit to tax audit, certification, internal control reviews, and due diligence. It is designed for businesses that need evidence, judgment, and board-ready reporting.

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Focus Areas

What this hub covers

Statutory audit and rotation of auditorsTax audit under Section 44AB and Form 3CD reportingBank branch audit, concurrent audit, and inventory auditBRSR, due diligence, and CA certificates with UDIN

Statutory Anchors

Companies Act, 2013Section 44ABSection 139(2)Rule 13 of Companies (Accounts) Rules 2014SEBI LODRUDIN

Lifecycle Map

Typical engagement flow

Scope & Risk

Map the engagement, confirm the reporting framework, and identify the risk and evidence requirements.

Field Work

Test controls, inspect records, and reconcile financial and statutory data against source documents.

Reporting

Issue board-ready audit outputs, certifications, and observations with clear remediation points.

Follow-Up

Track closure of observations, filing deadlines, and any required post-audit representation.

Services

Related services in this lifecycle

Auditor Appointment→

Appointment & Rotation of Statutory Auditor

Statutory auditor appointment and rotation advisory — ADT-1 MCA filing, rotation requirements (Section 139(2) for listed/specified companies), consent letter, and board/AGM resolution drafting.

Auditor AppointmentADT-1Section 139

Audit Hub→

Audit & Assurance Services

Companies Act 2013 audit, Income-tax Act Section 44AB tax audit, ICAI SA-based assurance, and BRSR assurance.

AuditSection 139Section 44AB

Statutory Audit→

Statutory Audit & Assurance

Statutory audit under the Companies Act 2013, internal audit, and controls reviews — with UDIN and board-ready reporting.

Statutory AuditCompanies ActInternal Audit

Bank Branch Audit→

Bank Branch Audit

Bank branch audit support — verification of loan accounts (NPA classification), advances portfolio, KYC compliance, cash and balance verification, and reporting under LFAR and annexures.

Bank Branch AuditNPA ClassificationLFAR

BRSR Assurance→

BRSR Assurance

BRSR Core and ESG assurance under SEBI LODR Regulation 34 and SEBI BRSR circulars.

BRSR Assuranceauditadvisory

CA Certificates→

CA Certificates & UDIN Services

Chartered Accountant certificates with UDIN — net worth certificates, Form 15CB, RERA utilisation, KYC sole proprietorship, grants utilisation for NGOs, and all ICAI-recognised categories.

UDINNet Worth CertificateForm 15CB

Concurrent Audit→

Concurrent Audit

Concurrent audit support with control testing, exception reporting, and branch monitoring workpapers.

Concurrent AuditControlsBank Audit

Cooperative Audit→

Cooperative Society Audit

Audit of cooperative societies under state cooperative acts — Andhra Pradesh Cooperative Societies Act, members accounts, share capital, loans and advances, and annual report certification.

Cooperative AuditAPCS ActSociety Audit

Financial Due Diligence→

Financial Due Diligence

Financial, tax, GST, ROC, and working-capital due diligence using Schedule III, Form 3CD, and GSTR evidence.

Financial Due Diligenceauditadvisory

DD Prep→

Due Diligence Preparation & Data Room Setup

Pre-DD advisory — statutory compliance health check, data room organisation, red flag identification and remediation, financial statement normalisation, and cap table/ESOP documentation review before an investor or acquirer reviews.

Due Diligence PrepData RoomInvestor DD

Ind-AS / IFRS→

Ind-AS & IFRS Advisory

Ind-AS adoption, IFRS convergence, restatement of financials, group reporting, and ongoing compliance advisory for companies transitioning from Indian GAAP.

Ind-ASIFRSConsolidation

Internal Audit→

Internal Audit

Risk-based internal audit covering process efficiency, internal controls, compliance with policies, and management reporting. Mandatory for certain companies under Rule 13 of Companies (Accounts) Rules 2014.

Internal AuditRisk-Based AuditInternal Controls

Inventory Audit→

Inventory Audit

Inventory audit services covering physical verification, stock reconciliation, and valuation checks.

Inventory AuditStock Verification

Net Worth Certificate→

Net Worth Certificate by CA

CA net worth certificate for bank loans, guarantees, SEBI Accredited Investor, visa applications, education loans, and LLP capital contribution. Issued with UDIN within 2–3 working days.

Net Worth CertificateUDINBank Loan

RERA Project Audit→

RERA Project Audit & Utilisation Certificate

RERA audit for real estate promoters — 70% separate account withdrawal certification, CA utilisation certificate, quarterly update verification, and project account audit under RERA Act 2016.

RERA AuditUtilisation CertificateSeparate Account

Stock Exchange Audit→

Stock Exchange Compliance Audit

Compliance audit for listed entities spanning disclosures, filing discipline, and secretarial controls.

SEBI LODRListed CompanyCompliance Audit

Tax Audit→

Tax Audit under Section 44AB

Mandatory tax audit for businesses and professionals exceeding prescribed turnover thresholds. Audit report in Form 3CA/3CB with Form 3CD particulars. Due date: 30 September.

Section 44ABForm 3CDTax Audit Report

FAQs

Common questions

Do you handle statutory audit as well as tax audit?

Yes. We cover both Companies Act statutory audit and Section 44AB tax audit, including reporting and filing support.

Can you issue CA certificates with UDIN?

Yes. We issue CA certificates, net worth certificates, and related certifications with UDIN where applicable.

Do you handle bank branch audit?

Yes. Bank branch audit, concurrent audit, and inventory verification are part of the audit lifecycle.

Is BRSR assurance included?

Yes. BRSR and ESG assurance are included for listed or reporting entities that need structured assurance output.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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