Audit and Assurances
INDEPENDENT ASSURANCE · REGULATORY COMPLIANCE
Secretarial Audit
Independent Review of Your Corporate Compliance
Secretarial audit is a statutory compliance made compulsory for listed companies and certain specified unlisted public companies by the Department of Corporate Affairs under section 204 of the Companies Act, 2013. This audit is conducted by a professional company secretary. It mostly assesses the level of the company’s compliance with the provisions of corporate & securities laws, besides other relevant laws and regulations.
Besides helping companies to fulfil their legal obligations, the audit can also be used by companies to spot areas where they are not compliant, enhance their internal controls and raise their standard of corporate governance.
Our Secretarial Audit covers:
- Checking conformity to the Companies Act, SEBI Regulations, FEMA, etc.
- Inspection of statutory records, statutory filings and governance practices.
- Preparation of Secretarial Audit Report (Form MR-3)
- Identification of non-compliance and practical recommendations for corrective action
- Annual Secretarial Compliance Report for listed companies under Regulation 24A of SEBI (LODR)
- Voluntary Secretarial Audits for private companies looking to improve governance standards
Applicability
₹50 Cr
Paid-up capital threshold for unlisted public companies
Form MR-3
Section 204
CS in Practice
Audit timeline: 2-4 weeks | Report filing within 60 days of AGM
Pre Structuring Due Diligence
Evaluate Risks Before Taking Strategic Decisions
Every restructuring exercise comes with its own legal, financial, and operational challenges. It is essential to be well aware of risk factors before going ahead with a merger, acquisition, demerger, joint venture, or capital restructuring.
Pre-Structuring Due Diligence by us assists companies in identifying key issues at an early stage, thereby facilitating planning of transactions with enhanced clarity and assurance.
Our due diligence includes:
- Legal due diligence tasks involve various checks of title verification, contracts, litigation, and intellectual property.
- Regulatory due diligence means working towards licences, approvals, permits, and sector-specific compliance.
- Financial due diligence is mainly used for verification of tax compliance, estimation of contingent liabilities, and financial review.
- Employment and HR due diligence includes employee benefits, labour law compliance, and ESOP obligations.
- Environmental and social due diligence, wherever applicable
- Structuring recommendations based on the findings to support a compliant and tax-efficient transaction
When to conduct?
M&A
Mergers, Acquisitions, JVs, Demergers
M&A advisory
Risk assessment
Valuation support
Deliverable: Comprehensive due diligence report with risk matrix
Audits under Listing Compliances
Helping Listed Companies Stay Compliant
Listed entities are required to comply with various provisions under the SEBI (LODR) Regulations and other securities laws. Our audit services are designed to help companies review their compliance framework, meet regulatory obligations, and minimise the risk of penalties.
- Annual Secretarial Compliance Report for eligible listed entities
- Internal Audit of risk management systems and internal controls
- Corporate Governance Audit covering board composition, committee meetings, and governance practices
- Insider Trading Compliance Audit under SEBI PIT Regulations
- Related Party Transaction Audit covering approvals, disclosures, and arm's length pricing
- Monitoring Agency Reports for listed companies that have raised funds through QIP or preferential issues
Listing Audit Calendar
Quarterly
Financial results review & limited review audit
Reg 24A
PIT audit
RPT audit
Non-compliance penalties: Up to ₹10 lakh per violation
Statutory Audit Support
Comprehensive Audit Assistance for Regulatory Compliance and Financial Accuracy
Our Statutory Audit Support services help businesses prepare for statutory audits by ensuring financial records, accounting practices, and statutory compliances are accurate, complete, and audit-ready. We work closely with management and auditors to streamline the audit process, reduce delays, and ensure compliance with applicable laws and accounting standards.
From preparing financial statements and supporting schedules to resolving audit queries and coordinating with statutory auditors, we provide end-to-end assistance that enhances transparency and strengthens stakeholder confidence.
- Preparation and review of financial statements
- Audit documentation and supporting schedules
- Coordination with statutory auditors
- Resolution of audit observations and queries
- Compliance with Companies Act and applicable accounting standards
As Per Audit Schedule
Based on financial year-end and audit requirements
Audit Readiness:
Ensures financial records are complete, accurate, and prepared for statutory audits.
Regulatory Compliance:
Supports compliance with statutory reporting requirements and audit standards.
Available In:
India and selected international jurisdictions
Tax Audit Support
Professional Assistance for Accurate Tax Audit Compliance
Our Tax Audit Support services assist businesses in meeting tax audit requirements under the Income Tax Act with accuracy and efficiency. We help prepare financial data, reconcile tax records, review statutory compliances, and coordinate with tax auditors to ensure timely completion of the audit process.
Our experts identify potential tax risks, resolve discrepancies, and ensure all audit reports and supporting documents are prepared in accordance with applicable tax regulations, helping businesses minimize compliance risks and avoid penalties.
- Preparation of tax audit documentation
- Books of accounts and tax reconciliation
- Review of GST, TDS, and income tax compliance
- Coordination with tax auditors
- Assistance in filing tax audit reports
As Per Audit Schedule
As Per Statutory Due Dates
Subject to financial records and document availability
Accurate Tax Compliance:
Ensures tax records and financial statements meet statutory audit requirements.
Risk Identification:
Highlights tax discrepancies and supports timely corrective actions.
Available In:
India and selected international jurisdictions
Annual Social Impact Report (NGO)
Measuring, Documenting, and Communicating Social Impact with Transparency
An Annual Social Impact Report showcases an NGO’s achievements, financial transparency, governance practices, and measurable impact on communities. Our team helps NGOs prepare comprehensive and professionally structured impact reports that meet donor expectations, CSR requirements, Social Stock Exchange (SSE) disclosures, and regulatory standards.
We assist in collecting impact data, analyzing outcomes, preparing narrative reports, and presenting financial and non-financial information in a clear, credible, and stakeholder-friendly format that strengthens donor confidence and organizational accountability.
- Collection and analysis of social impact data
- Preparation of annual impact and performance reports
- Financial and governance disclosures
- CSR and Social Stock Exchange (SSE) reporting support
- Report design, documentation, and stakeholder presentation
15–30 Working Days*
Subject to project data, documentation, and reporting requirements
Transparent Impact Reporting:
Clearly communicates organizational achievements, outcomes, and social value created.
Compliance & Donor Readiness:
Supports reporting requirements for donors, CSR partners, regulatory authorities, and the Social Stock Exchange (SSE).
Available In:
India and selected international jurisdictions