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CA Rinky Vishwakarma, Fellow Chartered Accountant
CA Rinky VishwakarmaFellow Chartered Accountant · SVT & AssociatesICAI No.: 177507
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Audit for a Purpose

Audit of Backlog and Late Accounts: Clear Pending Years in One Plan, With a Written Fixed Fee

A plan to audit and file pending years' accounts, in the right order, with the late fees and risks explained up front.

First stepFree scoping callReply within 2 hours
FeeFixed, in writingBefore you pay
Signed byPractising CAUDIN on every report
When a company has not filed its financial statements for several years, each year must be audited and filed on its own, oldest first. Section 164(2) disqualifies directors of a company that has not filed financial statements or annual returns for three continuous years, and late filing carries an additional fee per day.
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Reviewed by CA Rinky Vishwakarma (ICAI No.: 177507) · Last updated

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CA Rinky VishwakarmaReviewed by CA Rinky Vishwakarma · ICAI No.: 177507
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1,000+
Clients served
20 years
Combined experience
4.8 ★
Google rating
UDIN
On every audit report
Who Needs This

Who Needs Audit of Backlog and Late Accounts

The Details

Audit of Backlog and Late Accounts: what to know

The order of work

We start by checking which years are pending at the registrar, then rebuild books for each year from bank statements and returns, audit year by year, and file in sequence. Starting with the oldest year keeps opening balances consistent.

Directors of a company that has failed to file financial statements or annual returns for three continuous years can be disqualified for five years under section 164(2). Late filing also carries an additional fee for each day of delay. The readiness review can be used to scope the damage, and accounting backlog clean-up rebuilds the books first.

Backlog risks and fixes
RiskWhat it meansNext step
Additional feePer day for each late formFile oldest year first
Director disqualificationThree continuous years unfiledCheck status, plan filings
Incomplete booksCannot audit without recordsRebuild from bank and returns
What You Get

What Is Included

  • Check of pending years
  • Rebuild of books where records are missing
  • Audit of each pending year with UDIN
  • Preparation for AOC-4 and MGT-7 filings
  • Estimate of additional fees before filing
  • Written plan with an order of work
Documents Required

Documents Checklist

  • Bank statements for all pending years
  • GST and TDS returns
  • Incorporation documents
  • Loan and share capital records
  • Any earlier audited accounts and AOC-4 copies

Free printable list: audit documents checklist format.

How It Works

How It Works, Step by Step

  1. Share your details

    Fill the form or WhatsApp us with your entity type and last year's turnover

    Day 1
  2. Free scoping call

    The CA reviews your trial balance, confirms the audit scope and quotes a fixed fee in writing

    Within 2 working days
  3. Audit fieldwork

    Testing, queries and adjustments on your records, with a clear list of open points

    Timeline agreed in writing
  4. Signed report with UDIN

    The CA signs the report, generates the UDIN and supports the follow-on filings

    On the agreed date
Transparent Fees

Audit Fees: Fixed in Writing After Free Scoping

The ICAI does not prescribe audit fees, so we do not publish a list price that would not fit your case. We scope your books for free and quote one fixed fee in writing, and you pay only after you accept it.

What decides your audit fee
FactorWhy it mattersEffect on fee
Turnover and transaction volumeMore entries to testHigher with more entries
Locations or branchesMore places to verifyHigher with each location
State of the booksUnreconciled books need cleaning firstLower with clean books
Reporting neededCARO, internal financial controls, consolidationHigher with more reports
TimelineShort notice means overtimeHigher if rushed
How the quote is laid out
LineHow it is shown
Our professional feeFixed amount in writing after scoping
GST at 18%Shown on its own line
Government or statutory fees (for example MCA filing fees)At actuals, shown separately
Total payableStated before you commit

Read the full explanation in our guide: audit fees in India.

Client Reviews

What Our Clients Say

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4.81,000+ clients · View on Google Maps
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"Ever since my association, I am impressed with the professionalism and personal conduct of the firm. Clients are made to feel belonging."

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Rachana SinghBusiness Owner · Google review
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"An extremely professional setup, very responsible to all our needs. Strongly recommend for taxation and accounting services."

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Abhishek DubeyEntrepreneur · Google review
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"The best for auditing, finance, and budget analysis. Will consistently give the best possible solution, worth every penny."

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Your CA

Reviewed and Signed by a Practising Chartered Accountant

CA Rinky Vishwakarma, Fellow Chartered Accountant, ICAI No. 177507

CA Rinky Vishwakarma

Signing Chartered Accountant, SVT & Associates
ICAI No.: 177507Fellow CA – ICAI20 years combined experience1,000+ clients served

Fellow Chartered Accountant (FCA) with over 12 years of experience across Big 4 audit, investment banking and independent practice. Personally reviews each engagement before sign-off, and signs audit reports in her capacity as a practising CA. Full profile: CA Rinky Vishwakarma.

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FAQ

Frequently Asked Questions

Can all pending years be filed together?

Each year needs its own audit report and its own filings, though we can run them in parallel once opening balances are settled. Filing order matters because of opening balances.

Is the late fee capped?

The additional fee is charged per day of delay for each form. The amount adds up quickly over several years, so we estimate it before you commit.

Can director disqualification be reversed?

Disqualification applies for a prescribed period. The best course is to file the pending returns and take advice on the status, and we explain the position for your case.

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.

Related

Related Services and Pages

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Free scoping call · Fixed fee in writing · Signed by a practising CA

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Who signs and issues the work. SVT & Associates is a Chartered Accountancy firm registered with the Institute of Chartered Accountants of India. Audit and assurance work is performed under the supervision of CA Rinky Vishwakarma (FCA, ICAI Membership No. 177507). Reports and certificates are signed by a practising CA and carry a UDIN. Under section 144 of the Companies Act, 2013, we do not provide book-keeping or internal audit services to a company whose statutory audit we perform. Our role in online document collection and delivery is administrative; the professional opinion is the CA's. Fees are shown before 18% GST. Dates and limits are as understood on the last-updated date and can change by notification. We do not guarantee any outcome, approval or sanction by a bank, lender or authority.
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