4.8 Google rating 20 years combined CA experience

Audit & Assurance, Signed by a Practising CA & UDIN Verified

📍 Goregaon West, Mumbai Written estimate before you pay

Statutory audit, tax audit under section 44AB, internal audit and GST reconciliation support, for companies, LLPs, firms, trusts and professionals. We scope your case first and tell you plainly what is and is not required.

CA Rinky Vishwakarma

Reviewed by CA Rinky Vishwakarma View LinkedIn profile ICAI No.: 177507
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Statutory Audit Tax Audit 44AB Internal Audit GSTR-9C Support
⚡ Free Scoping · No Obligation

Get Your Audit Scoped

Share your details. Our CA reviews your case and calls you back.

UDIN on every report · Written estimate before you commit

Ask a CA First

You pay only once the CA confirms the scope

What are audit and assurance services?

Audit and assurance services are independent examinations by a practising Chartered Accountant that give a reader of your accounts a reasoned opinion on whether they can be relied on. In India the main engagements are the statutory audit (Companies Act, 2013), the tax audit (section 44AB, Income-tax Act), the internal audit (section 138, for prescribed companies) and the GST annual return reconciliation (GSTR-9C, self-certified above Rs 5 crore turnover). Every report signed by a CA must carry a UDIN that anyone can check on udin.icai.org.

Last updated: 3 October 2026. Dates and thresholds reflect the position on this date; see sources at the end of the page.

what we cover

Audit & Assurance Services

Pick the engagement you need, or tell us your situation and we will say which one applies.

📘

Statutory Audit

Annual audit of companies and LLPs with a signed, UDIN-verified report. Includes first-auditor appointment support.

See the service →
🧾

Tax Audit (Section 44AB)

Form 3CA/3CB with 3CD for businesses and professionals above the limits. Uploaded on the portal with UDIN.

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🔍

Internal Audit

Risk-based review of processes and controls, mandatory for prescribed companies and useful for lenders and investors.

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🧮

GST Reconciliation (GSTR-9C)

Books, GSTR-1, GSTR-3B and audited financials reconciled before you file the annual return.

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🤝

Trust, Society and Section 8 Audit

Audit of non-profit entities, including accounts needed for their income-tax and compliance filings.

See the service →
🛡️

Audit Readiness Review

A pre-audit check of your books so queries are closed before the deadline, not during it.

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which audit applies to you

Applicability at a Glance

The trigger depends on your entity type and size. Thresholds below are the ones in force for FY 2025-26.

AuditWho needs itLaw
Statutory auditEvery company, every year, with no turnover exemption. First auditor appointed by the board within 30 days of incorporation.Companies Act, 2013, sections 139 to 141
Tax auditBusiness turnover above Rs 1 crore (Rs 10 crore if cash receipts and payments are each 5% or less); professionals with gross receipts above Rs 50 lakh; certain presumptive-scheme cases.Income-tax Act, 1961, section 44AB (FY 2025-26). From Tax Year 2026-27 the equivalent provision is section 63 of the Income-tax Act, 2025.
Internal auditAll listed companies. Unlisted public companies at paid-up capital Rs 50 crore, turnover Rs 200 crore, borrowings Rs 100 crore or deposits Rs 25 crore. Private companies at turnover Rs 200 crore or bank borrowings above Rs 100 crore.Companies Act, 2013, section 138 and Rule 13, Companies (Accounts) Rules, 2014
GST reconciliation (GSTR-9C)Registered persons with aggregate turnover above Rs 5 crore. Self-certified; the CA-certified GST audit was removed from FY 2020-21.CGST Rules, rule 80
LLP auditLLPs with turnover above Rs 40 lakh or contribution above Rs 25 lakh.LLP Act, 2008, section 34

Key date this season: tax audit report for AY 2026-27

CBDT's press release of 28 September 2026 extended the date for the audit report from 30 September to 21 October 2026, and the return date for covered audit cases from 31 October to 21 November 2026. Transfer pricing cases have their own dates, so confirm which group you fall in. GSTR-9 and GSTR-9C for FY 2025-26 are generally due on 31 December 2026.

Check my due date
your CA

Signed by a Practising Chartered Accountant

Not a back office. Every engagement is reviewed personally before a report carries a signature.

CA Rinky Vishwakarma

CA Rinky Vishwakarma LinkedIn ICAI No.: 177507

Partner, SVT & Associates

Fellow Chartered Accountant with a background across EY, Credit Suisse and UBS and independent practice. Reviews the working papers, reconciles the figures to your records, and tells you upfront if something in your books needs fixing before a report can be signed.
what you get

Built to Stand Scrutiny

Reports that a bank, ROC, tax officer or investor can check for themselves.

  • ✓
    Signed Report with UDINEvery audit, attest and assurance report carries an ICAI-generated UDIN
  • ✓
    Figures Reconciled to Your RecordsBooks checked against bank statements, GST and TDS returns, and confirmations
  • ✓
    Written Scope and Estimate FirstYou see what is covered and the fee before you commit
  • ✓
    Management Points in Plain LanguageGaps found during the audit are explained so you can fix them for next year
  • ✓
    Independence Checked UpfrontSection 144 limits what an auditor can also do for the same company; we tell you before you engage us

Verify It Yourself, Before You Rely on It

Every report carries a UDIN generated through ICAI. Confirm it belongs to a currently practising CA, not a document mill.

Search any UDIN at udin.icai.org. It shows the signing CA's name and membership number.
how it works

Documents In, Report Out

1

Free Scoping Call

Tell us your entity, turnover and what is being asked for. We confirm which audit applies.

2

Written Scope and Estimate

You get the scope, document checklist and fee in writing. No payment yet.

3

Audit and Queries

We test the books, raise queries in one consolidated list and close gaps with you.

4

Signed Report and Filing

UDIN-verified report is signed, uploaded where required and shared with you.

Not sure an audit is even required? We tell you before you pay, not after.
before you start

Documents You'll Need

Trial balance or accounting data file Bank statements and reconciliations Sales and purchase registers GST returns and reconciliations TDS returns and challans Fixed asset register Loan and borrowing confirmations Stock records Previous year audited financials Statutory registers and minutes (companies)
You do not need all of these on day one. After the scoping call we send a checklist that lists only what applies to your entity.
fees

How Audit Fees Are Decided

Scoped first, quoted in writing

Audit fees are not fixed by ICAI. They depend on your case, so we do not publish a one-size price.

  • Turnover and number of transactions
  • Number of locations, branches and bank accounts
  • State of the books when we start
  • Extra reporting such as CARO or internal financial controls
Free scoping
Get Your Free Scoping Ask a CA First

Why can't an auditor also keep my books?

Section 144 of the Companies Act, 2013 bars a company's auditor from also providing services such as accounting and book-keeping, internal audit and design of financial information systems to that company. If you need those, we can discuss them as a separate engagement where we are not your auditor.

avoid this

Why Audits Get Delayed

Common ProblemWhat We Check First
Bank balances do not match the booksBank reconciliation for every account at year end
GST and TDS returns do not tie to the ledgerTurnover and tax reconciled to GSTR-1, GSTR-3B and TDS returns
Tax audit clauses answered lateForm 3CD clause list sent at the start with the data needed for each
Auditor appointment not recordedConsent, eligibility certificate, board or AGM resolution and ADT-1 where required
Missing confirmations and vouchersParty and loan confirmations requested early; voucher gaps listed in one query sheet
Report not tied to the portal filingUDIN generated and the report uploaded on the income-tax portal before the due date
explore

Audit & Assurance: Services, Cities and Guides

Audit services
Statutory Audit ServicesTax Audit Services (Section 44AB)Internal Audit ServicesGSTR-9C Reconciliation ServicesNGO, Trust and Section 8 AuditLLP Audit ServicesAudit Readiness Review
Audit for a purpose
Audit for Bank Loan and CC LimitAudit for Investor Due DiligenceFirst Auditor for a New CompanyAudit of Backlog and Late AccountsChange of Auditor
Audit for your industry
Audit Services for StartupsAudit Services for Manufacturing SMEsAudit Services for Real Estate BuildersAudit Services for IT and Software CompaniesAudit Services for Doctors and ClinicsAudit Services for Import-Export BusinessesAudit Services for Trading FirmsAudit Services for Freelancers and Consultants
Audit by entity type
Private Limited Company AuditPartnership Firm AuditProprietorship Tax Audit
Audit services by city
Audit Services in MumbaiAudit Services in Goregaon (Mumbai)Audit Services in Navi MumbaiAudit Services in ThaneAudit Services in PuneAudit Services in AhmedabadAudit Services in SuratAudit Services in VadodaraAudit Services in NagpurAudit Services in IndoreAudit Services in JaipurAudit Services in LucknowAudit Services in DelhiAudit Services in NoidaAudit Services in GurugramAudit Services in ChandigarhAudit Services in KolkataAudit Services in BhubaneswarAudit Services in HyderabadAudit Services in VisakhapatnamAudit Services in ChennaiAudit Services in CoimbatoreAudit Services in BengaluruAudit Services in Kochi
Your CA
CA Rinky Vishwakarma

20+ Years Combined CA Experience · 1,000+ Certificates & Registrations Completed · 4.8 Google Rating · ICAI-Registered Practising CAs

questions

Frequently Asked Questions

What is the difference between statutory audit, tax audit and internal audit? +
A statutory audit is required by the Companies Act (or the LLP Act) and ends with an opinion on whether the financial statements give a true and fair view. A tax audit under section 44AB of the Income-tax Act checks your books against tax law and is reported in Form 3CA/3CB with Form 3CD. An internal audit is a review of controls and processes during the year, and it is mandatory only for the classes of companies listed in Rule 13 of the Companies (Accounts) Rules, 2014.
Is a statutory audit mandatory for every private limited company? +
Yes. Every company must appoint an auditor and get its accounts audited every year, whatever its turnover and even if it has little or no activity. Small company status relaxes some reporting requirements, not the audit itself. A new company's board must appoint its first auditor within 30 days of incorporation.
Who needs a tax audit, and what is the due date this year? +
A business needs a tax audit if turnover is above Rs 1 crore (Rs 10 crore where cash receipts and cash payments are each 5% or less), a professional if gross receipts are above Rs 50 lakh, and certain presumptive-scheme cases also trigger it. For AY 2026-27 (FY 2025-26), CBDT's press release of 28 September 2026 moved the audit report date from 30 September to 21 October 2026 and the return date for covered audit cases from 31 October to 21 November 2026. Transfer pricing cases follow separate dates, so confirm which group you fall in.
What happens if the tax audit report is filed late? +
A default in getting the audit done and the report furnished by the specified date attracts a charge of 0.5% of turnover or gross receipts, capped at Rs 1,50,000 (Budget 2026 recast this amount as a fee rather than a penalty, so check the current position for your year). A late report also delays the return for audit cases, which can bring interest and late fee on the return itself.
Is a CA-certified GST audit still required? +
No. The professional GST audit was removed from FY 2020-21. Registered persons with aggregate turnover above Rs 5 crore file a self-certified reconciliation statement in Form GSTR-9C along with the annual return GSTR-9, usually due on 31 December after the financial year. We help reconcile your books, GSTR-1, GSTR-3B and audited financials so the figures tie out before you file.
When is an internal audit mandatory? +
It is mandatory for every listed company. An unlisted public company needs one if paid-up capital is Rs 50 crore or more, turnover is Rs 200 crore or more, bank or financial-institution borrowings exceed Rs 100 crore, or deposits are Rs 25 crore or more. A private company needs one if turnover is Rs 200 crore or more or borrowings from banks and financial institutions exceed Rs 100 crore, tested on the preceding financial year. Smaller businesses can adopt it voluntarily, and some lenders and investors ask for it.
Can SVT & Associates audit my company and also keep its books? +
No. Section 144 of the Companies Act bars a company's auditor from providing certain services to that company, including accounting and book-keeping, internal audit and design of financial information systems. We tell you this upfront so you do not end up with a conflict that a regulator or lender can challenge. If you need one of those services, we can arrange it through a separate engagement for a company we do not audit.
What documents do you need to start an audit? +
Trial balance or the full accounting data file, bank statements and bank reconciliations, sales and purchase registers, GST returns and reconciliations, TDS returns and challans, fixed asset register, loan and borrowing confirmations, stock records, and the previous year's audited financials. Statutory records such as the minute book and registers are needed for companies. We send a checklist after the first call so you only collect what applies to you.
How long does an audit take? +
The main driver is how complete and reconciled your books are when we start. Clean books with bank reconciliations done move quickly, while backlog, missing vouchers or unreconciled GST and TDS add time. After reviewing your trial balance and documents, we give you a timeline in writing before you commit.
How much does an audit cost? +
The ICAI does not prescribe audit fees. The fee depends on turnover, transaction volume, number of locations or branches, state of the books, and the reporting needed, such as CARO or internal financial controls. We scope your case for free and share a written estimate. You pay only after you accept it.
How do I verify the UDIN on an audit report? +
Every audit, attest and assurance report signed by a practising CA must carry an 18-digit UDIN generated through ICAI. You can check it at udin.icai.org. For tax audit reports, the UDIN is also quoted on the Income Tax e-filing portal when the report is uploaded.
Do you serve clients outside Mumbai? +
Yes. Documents are shared online and review calls run on phone or video, so most audits can be run remotely. Work that needs physical presence, such as stock verification or branch visits, is planned around the location. Our office is at Topiwala Centre, Goregaon West, Mumbai.
sources and notes

General information as on 3 October 2026, not a substitute for advice on your specific facts. Dates and thresholds can change by notification; we confirm the current position for your case on the scoping call.

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Based in Goregaon West, Mumbai

Walk in, call, or WhatsApp, whichever's easiest for you. Most audits run online with documents shared securely.

📍 Topiwala Centre, Goregaon West, Mumbai – 400104
🕐 Mon–Sat: 9:00 AM – 7:00 PM
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