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Practice Areas

Statutory & Tax Audit

Statutory audits under the Companies Act, tax audits under Section 44AB, internal audits, concurrent audits, and special purpose audit engagements.

What is Statutory & Tax Audit?

Statutory Audit is a legally mandated examination of a company's financial statements under the Companies Act 2013, conducted by an independent Chartered Accountant. Tax Audit under Section 44AB of the Income Tax Act is required when turnover exceeds prescribed thresholds. Both audits require detailed examination of books, controls, and disclosures.

Scope of Our Services

  • Statutory audit of companies — private limited, public limited, LLP, Section 8
  • Tax audit under Section 44AB — Form 3CD preparation and filing
  • Internal audit — process reviews, control assessments, risk-based audit
  • Concurrent audit for banks, NBFCs, and financial institutions
  • Stock audit and physical verification of inventory
  • Revenue audit and cost audit
  • Special purpose audit — for fundraising, M&A due diligence, regulatory requirements
  • Audit of NGOs and Section 8 companies for 80G/12A compliance
  • Bank branch audit and limited review engagements

Why it matters: Non-compliance in this area carries significant penalties and regulatory exposure. Our team ensures you are always ahead of your obligations.

Our Audit Methodology

01
Understand the entity's business, accounting policies, and applicable regulatory framework
02
Conduct risk assessment and design audit procedures accordingly
03
Test internal controls and verify key account balances and disclosures
04
Prepare audit report, management letter, and Form 3CD with detailed observations
05
Finalise and submit audit report within statutory timelines

Related Expertise

Internal AuditTax AuditNBFC AuditStock AuditNGO Audit
Why DSMK

Why Choose Us for Statutory & Tax Audit

Standards Compliance
Audits conducted strictly per SAs issued by ICAI — no shortcuts, no compromises on quality.
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Risk-Based Approach
We focus audit effort on high-risk areas — revenue recognition, related parties, estimates, and provisions.
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Industry Experience
Audit experience across IT, manufacturing, NBFC, trading, healthcare, NGO, and financial services sectors.
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Deadline Adherence
Statutory deadlines for audit and filing are met reliably — September 30 and other prescribed dates.

Ready to Get Started?

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