Audit and certification services cover the audits the law makes compulsory (statutory audit for every company, tax audit above the Section 63 turnover limits, GSTR-9C above ₹5 crore) and the CA certificates banks, embassies and tenders ask for. Certificates start at ₹1,499 and a tax audit at ₹6,699. Audits and certificates only count when the right professional signs them — a CA for a tax audit or net worth certificate, a CS for a secretarial audit — with a UDIN behind it. We have both in-house, so the signature is never the problem.
Nobody wakes up wanting an audit. Something triggered it — a threshold, a lender, an embassy, or a risk you would rather find first. Start from the trigger.
Turnover crossed ₹1 crore, or ₹5 crore for GST. You now owe a tax audit and a GSTR-9C reconciliation. We handle both.
Mandatory audits →Every company needs a statutory audit, regardless of turnover — and listed or large ones need a secretarial audit too.
Company audits →A bank, an embassy or a tender wants a CA-signed net worth or turnover certificate — with a UDIN they can verify.
Certificates →You would rather catch the leak, the stock gap or the POSH non-compliance before an inspector, a lender or a complaint does.
Risk audits →Grouped by why you need it — a legal obligation, a risk review, or an external certificate.
| Audit or certificate | Who needs it | Form | Due |
|---|---|---|---|
| Statutory audit | Every company, whatever its turnover, including a company with no revenue | Auditor's report, filed with AOC-4 | Before the AGM; AOC-4 follows the AGM |
| Tax audit, FY 2025-26 (AY 2026-27) | Business turnover above ₹1 crore (₹10 crore if cash receipts and cash payments are each within 5%), or professional receipts above ₹50 lakh | Form 3CA/3CB with 3CD, under the 1961 Act | One month before the ITR due date, normally 30 September |
| Tax audit, tax year 2026-27 onwards | Same limits, now under Section 63 of the Income-tax Act, 2025 | Form 26, replacing 3CA/3CB/3CD | One month before the return due date under Section 263(1) |
| LLP audit | Every LLP, except one whose turnover does not exceed ₹40 lakh or whose partners' contribution does not exceed ₹25 lakh (Rule 24(8), LLP Rules, 2009) | Audited accounts filed in Form 8 (Statement of Account & Solvency) | Form 8 by 30 October |
| GST reconciliation | Aggregate turnover above ₹5 crore in the financial year | GSTR-9C, self-certified, filed with GSTR-9 | 31 December after the financial year |
| Secretarial audit | Listed companies and the larger public companies the rules specify | MR-3, signed by a practising CS | Annexed to the Board's report |
| Net worth or turnover certificate | Whoever asks for it: a bank, an embassy, a tender, a depository | CA certificate with UDIN | A straightforward file often closes within 24 hours of complete documents |
Tax audit limits and Form 26 timing: Income Tax Department FAQs on Form No. 26. CBDT can extend audit due dates by notification, so check the current year's date before you plan around 30 September.
A Pune wholesaler has FY 2025-26 turnover of ₹4 crore. Customers pay by bank transfer and UPI, and cash receipts come to ₹9 lakh (2.25% of receipts). Cash payments to suppliers are ₹6 lakh, well under 5% of payments. Both cash tests pass, so the audit limit is ₹10 crore, not ₹1 crore, and no tax audit is required. If cash receipts had been ₹25 lakh (6.25%), the ₹1 crore limit would apply and the ₹4 crore turnover would trigger a tax audit. Run the cash test on the full year's ledgers before 31 March, not when the return is due.
ICAI made the Unique Document Identification Number mandatory in stages: for all certificates issued by practising CAs from 1 February 2019, for GST and tax audit reports from 1 April 2019, and for all other attest work from 1 July 2019. A bank, embassy or tender authority can check the UDIN against ICAI's records, so a certificate with a missing, wrong or expired UDIN is usually returned. Form 26 under the new Act also requires the signing accountant's UDIN.
Keeping monthly books that reconcile to GST makes every audit faster. Our accounting and bookkeeping and annual financial statements services are built to hand the auditor a clean trial balance.
The commonest reason a certificate or audit gets rejected is not the number — it is that the wrong professional signed it, or there is no UDIN to verify. Here is who has to sign what.
| Deliverable | Must be signed by | Under |
|---|---|---|
| Statutory audit | Chartered Accountant | Companies Act 2013 |
| Tax audit (3CA/3CB + 3CD; Form 26 from tax year 2026-27) | Chartered Accountant + UDIN | Section 63, Income-tax Act, 2025 (old Section 44AB) |
| GSTR-9C reconciliation | Self-certified (CA-prepared) | Section 44, CGST Act |
| Secretarial audit (MR-3) | Practising Company Secretary | Section 204, Companies Act |
| Net worth / turnover certificate | Chartered Accountant + UDIN | ICAI attestation standards |
A CS cannot sign a net worth certificate; a CA does not sign a secretarial audit. Firms with only one discipline quietly outsource the other — we do not, because both sit in-house.
| Service | Professional fee |
|---|---|
| Statutory audit | from ₹13,499 |
| Tax audit (44AB) | from ₹6,699 |
| GST audit (GSTR-9C) | from ₹8,999 |
| Net worth certificate | from ₹1,499 |
| Turnover certificate | from ₹1,499 |
| Secretarial audit (MR-3) | from ₹8,999 |
| Internal audit | from ₹8,999 |
| Stock audit / bank stock audit | from ₹9,999 |
| POSH audit | from ₹7,499 |
Audit fees scale with turnover, transaction volume and number of locations. There is no government fee for a net worth certificate — the entire cost is the professional fee. All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Guides from the same CA and CS team — including the full net worth certificate library.
Yes, if business turnover exceeds ₹1 crore (₹10 crore where cash receipts and cash payments are each within 5%), or if professional gross receipts exceed ₹50 lakh. For FY 2025-26 the report is in Form 3CA/3CB with 3CD under the 1961 Act. From tax year 2026-27 it moves to Form 26 under Section 63 of the Income-tax Act, 2025, signed by a Chartered Accountant with a UDIN.
One month before the income-tax return due date, which normally makes it 30 September for audited businesses. For FY 2025-26 (AY 2026-27) the report is filed in Form 3CA/3CB and 3CD, and CBDT Circular No. 7/2026 extended its due date to 21 October 2026, with the return due 21 November 2026. For tax year 2026-27 onwards it is Form 26, again due one month before the return due date under Section 263(1).
UDIN is the Unique Document Identification Number a practising CA generates on ICAI's UDIN portal for each document they sign. ICAI made it mandatory for all CA certificates from 1 February 2019, for GST and tax audit reports from 1 April 2019, and for all other attest work from 1 July 2019. Banks, embassies and tender bodies check it, so a certificate without a valid UDIN is usually rejected.
Our professional fees start at ₹1,499 for a net worth or turnover certificate, ₹6,699 for a tax audit, ₹8,999 for GSTR-9C, secretarial or internal audit, ₹9,999 for a stock audit and ₹13,499 for a statutory audit. Fees rise with turnover, transaction volume and number of locations, exclude GST, and are confirmed in writing before work starts. There is no government fee for a CA certificate.
The mandatory GST audit by a CA or CMA was removed. Businesses with aggregate turnover above ₹5 crore now file a self-certified reconciliation statement in GSTR-9C under Section 44. We prepare and reconcile it for you.
A statutory audit is required under the Companies Act, 2013 for every company regardless of turnover, and examines the financial statements. A tax audit is required under Section 63 of the Income-tax Act, 2025 (old Section 44AB) only above turnover thresholds, and checks tax compliance. Many companies need both.
Only a practising Chartered Accountant registered with ICAI, with a valid UDIN. A Company Secretary cannot issue a net worth certificate — CS professionals sign secretarial audits and compliance certificates instead.
Yes. Every company registered under the Companies Act, 2013 must have its financial statements audited by a chartered accountant, whatever its turnover and even with no business in the year. The Board appoints the first auditor within 30 days of incorporation under Section 139(6), and the audited accounts are filed with the ROC in Form AOC-4 within 30 days of the AGM.
Usually, yes. Rule 24(8) of the LLP Rules, 2009 exempts an LLP whose turnover does not exceed ₹40 lakh in the financial year, or whose partners' contribution does not exceed ₹25 lakh; an exempt LLP's accounts are certified by its designated partners instead. Either way the LLP files Form 8 by 30 October and Form 11 by 30 May, and a tax audit can still apply separately under the income-tax limits.
For a small private company either can sign the statutory audit. The difference shows at scale: ICAI caps tax audit reports per member, the Companies Act limits company audits per person, and listed and prescribed companies can keep an individual auditor for one five-year term but a firm for two. Our guide on choosing a CA firm or an individual CA sets out the trade-offs.
A secretarial audit under Section 204 checks a company's compliance with corporate laws, and is signed by a practising Company Secretary in Form MR-3. It is mandatory for listed companies and certain large companies.
Tell us what has been asked of you and a CA or CS calls you back. UDIN-backed, audit-ready, no outsourcing. First consultation is on us. Call 72783 76654. Mon–Sat, 10:00 AM – 7:00 PM IST.
