Vikram Saraf & AssociatesChartered Accountants
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Statutory & Tax Audits

Financial statement audits and tax audits under the Companies Act, 2013 and the income-tax law; bank statutory branch audits.

What it covers

  • Statutory audit of companies under the Companies Act, 2013
  • Tax audit under the income-tax law
  • Bank statutory branch audits
  • Audit of LLPs, firms and individuals where applicable

Who it is for

Companies, LLPs, partnership firms, banks and individuals with a statutory or tax-audit requirement.

Documents typically needed

  • Books of account and financial statements for the period
  • Prior-year audited statements and audit report
  • Ledgers, bank statements and reconciliations
  • Statutory registers and applicable tax records

How the process works

  1. 1Understand the entity, its records and the applicable audit framework
  2. 2Plan the audit scope and request the relevant records
  3. 3Carry out audit procedures and testing
  4. 4Discuss observations and finalise the audit report

For any specific matter, please contact the firm. The information here is general and does not constitute professional advice.