Attest work that a statute requires, or that a lender, regulator or appointing body asks for. The opinion depends on the evidence examined; no outcome is agreed in advance.
Which Act? The Income-tax Act, 2025 applies from 1 April 2026 (tax year 2026-27 onwards). Returns, audits and proceedings for FY 2025-26 and earlier years continue under the Income-tax Act, 1961. What changes.
What the work covers
- Statutory audit of companies under the Companies Act, 2013
- Tax audit under section 63 of the Income-tax Act, 2025 in Form 26 (tax year 2026-27 onwards); under section 44AB in Forms 3CA / 3CB / 3CD for FY 2025-26 and earlier
- Audit of LLPs, partnership firms, trusts and societies where the law, deed or bye-laws require it
- Internal audit or process review, where engaged
- GST audit assignments, where the firm is appointed
- Audit of financial statements for a lender or regulator as a separate attest assignment
Law and standards
Companies Act, 2013 · CARO 2020, where applicable · Income-tax Act, 2025 and Income-tax Act, 1961 · Standards on Auditing issued by ICAI
Documents usually needed
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