CA Audit & Report Services
Professional CA audit and certification services — statutory audit under Companies Act, tax audit under Section 44AB, GST audit (GSTR-9C), internal audit, CARO 2020 report, and ICAI standards compliance.
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What is a CA Audit & Report?
A Chartered Accountant (CA) registered with the Institute of Chartered Accountants of India (ICAI) is empowered to conduct various types of audits and certifications under Indian law. The most critical audit is the Statutory Audit under Section 143 of the Companies Act, 2013 — mandatory for all companies regardless of turnover. This involves examining financial statements to ensure they present a true and fair view. Tax Audit under Section 44AB of the Income Tax Act is mandatory for businesses above prescribed turnover limits. The CA must issue Form 3CA/3CB and Form 3CD with 44 specific disclosure clauses. GST Audit (GSTR-9C reconciliation statement) is required for taxpayers with aggregate turnover above ₹5 crore. The CARO (Companies Audit Report Order) 2020 requires auditors to additionally report on loans, inventory, fraud, related party transactions, and internal financial controls for applicable companies.
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Types of CA Audit & Reports
Statutory Audit — Companies Act
Independent examination of financial statements under Section 143 ensuring true and fair view. Includes CARO 2020 report for applicable companies.
Tax Audit — Section 44AB
Audit of books of accounts for businesses above ₹1 crore turnover. Issue Form 3CA/3CB with Form 3CD containing 44 mandatory disclosure clauses.
GST Audit — GSTR-9C
Reconciliation of annual GST returns with audited financial statements. Self-certified GSTR-9C mandatory for aggregate turnover above ₹5 crore.
Internal Audit & Special Certifications
Internal audit of operational controls, process efficiency, and compliance. Special CA certifications for FEMA, fund utilization, net worth, and bank credit facilities.
Eligibility & Requirements
How We Conduct CA Audit & Reports
Our ICAI-empanelled CA team follows a structured audit methodology ensuring complete compliance with Indian Auditing Standards (SAs).
1Step 1: Planning & Risk Assessment
Understand the business, assess material risks, review internal controls, and prepare audit plan. Identify key audit areas requiring focus.
2Step 2: Vouching & Verification
Verify transaction vouchers, match entries with invoices, reconcile bank accounts, confirm balances with third parties, and test internal controls.
3Step 3: Financial Statement Review
Review and finalize Balance Sheet, P&L, and Cash Flow. Verify compliance with Ind AS/AS. Prepare notes to accounts and Directors Report disclosures.
4Step 4: Issue Audit Report & CARO
Issue Statutory Audit Report, CARO 2020 Report, Tax Audit Report (Form 3CA/3CD), and GSTR-9C. Sign and upload on respective portals (MCA, IT, GST).
Our CA team also provides advisory on audit findings, internal control gaps, and tax optimization opportunities identified during the audit.
Documents Required
Financial Records
- Trial Balance and Ledgers
- Bank reconciliation statements
- Fixed asset register
Transaction Evidence
- Sales invoices and purchase bills
- Expense vouchers and receipt books
- Loan and investment documents
Compliance Records
- TDS returns and challans
- GST returns filed for the year
- Previous audit report and management letter
Post-Registration Compliance
ICAI Standards on Auditing (SAs)
All statutory audits must comply with ICAI Standards on Auditing (SA 200–SA 720). Non-compliance can result in disciplinary action against the CA by ICAI.
Auditor Independence
A statutory auditor cannot be an employee, debtor, creditor, or relative of a director of the company being audited. Independence must be maintained throughout the audit.
CARO 2020 Reporting
CARO 2020 requires auditors to specifically report on 21 matters including loans, fraud, inventory, internal financial controls, and related party transactions.
Signing Deadlines
Tax audit report must be signed before 31 October. Statutory audit report must be ready before the AGM. GSTR-9C must be filed by 31 December.
Common Questions
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