Corporate Governance

Audit & Assurance.

Statutory and Regulatory Compliance for Indian Subsidiaries. Ensuring your India entity meets all local requirements under the Companies Act, 2013.

Rigorous Local Compliance.

Operating a subsidiary in India comes with a stringent web of compliances. The Companies Act, 2013, imposes strict penalties for non-compliance on directors and the entity.

Our Audit practice acts as the "Third Line of Defense" for your global board. We don't just sign off on numbers; we stress-test the internal financial controls (IFC) of your Indian unit to ensure assets are safeguarded and reporting is accurate.

100%

Local Compliance

IFC

Internal Financial Controls

Statutory & Regulatory Audit

Statutory Audit

Mandatory audit of financial statements under the Companies Act, 2013. We ensure your Indian P&L and Balance Sheet are true, fair, and free from material misstatement.

Tax Audit

Verification of books of accounts for Income Tax compliance (Form 3CD). We certify that the tax positions taken by the subsidiary are aligned with the Income Tax Act, 1961.

Internal Audit

Periodic review of operations, procurement, and HR processes. We detect revenue leakage and process inefficiencies before they impacting the bottom line.

Transfer Pricing Certification

Form 3CEB certification. We verify that related party transactions between the Indian subsidiary and the Global Parent are at specific Arm's Length Pricing.

Audit Methodology

1
Planning & Scoping

Understanding the business environment and identifying key risk areas unique to the Indian operating context.

2
Fieldwork & Testing

Verification of vouchers, bank statements, and physical assets. We use sampling techniques approved by the ICAI (Institute of Chartered Accountants of India).

3
Reporting to Board

Final Audit Report along with a 'Management Letter' highlighting control weaknesses and areas for improvement.

Common Questions

Is a statutory audit mandatory for a small subsidiary?

Yes. Unlike some jurisdictions, in India, every Private Limited Company, regardless of turnover, must undergo a Statutory Audit by a Chartered Accountant every year.

What is the due date for the audit?

For most companies, the audit must be completed before the Annual General Meeting (AGM), which should be held within 6 months of the financial year end (i.e., by September 30th).