Service

Audit &
Assurance.

Independent, rigorous audits conducted under ICAI Standards on Auditing — giving your stakeholders the confidence they need in your financial statements.

300+
Audits Conducted
ICAI
Standards on Auditing (SAs)
Zero
Audit Qualifications Challenged
12+
Industry Sectors Covered
Overview

An audit that adds value,
not just a signature.

Under the Companies Act 2013, every company is required to appoint a statutory auditor who is a Chartered Accountant in practice and a member of ICAI. The audit must be conducted in accordance with the Standards on Auditing (SAs) issued by ICAI, and the auditor's report must comply with the requirements of Section 143 of the Companies Act 2013 — including CARO 2020 reporting for eligible companies.

We go beyond compliance. Our audit process identifies control weaknesses, financial reporting risks, and management information gaps that your business can actually act on. Every audit engagement at VGC is led by a partner — not delegated entirely to article assistants — ensuring the depth and quality that statutory audits demand.

"A good audit isn't just about signing off on numbers. It's about giving the board, lenders, and investors genuine confidence that what's in the accounts is what's actually in the business."

Mandatory audit requirements we cover:
  • Statutory audit under Section 143, Companies Act 2013 with CARO 2020 reporting
  • Tax audit under Section 44AB of the Income Tax Act 1961
  • GST annual return (GSTR-9C) reconciliation statement certification
  • Bank branch audit and concurrent audit for scheduled commercial banks
  • Internal audit under Section 138 of the Companies Act 2013
  • Audit of trusts, societies, and Section 8 (not-for-profit) companies
Regulatory Framework

Audits grounded in
Indian regulatory requirements.

Every audit we conduct is aligned to the applicable Indian statute and ICAI standard.

🏛️
Companies Act 2013
Statutory Audit

Section 143 audit with CARO 2020 and Internal Financial Controls (IFC) reporting for applicable companies.

📊
Income Tax Act 1961
Tax Audit u/s 44AB

Mandatory for businesses exceeding ₹1 crore turnover (₹10 crore for digital transactions), professionals exceeding ₹50 lakh.

🧾
GST Act 2017
GSTR-9C Certification

Reconciliation statement certification for taxpayers with aggregate annual turnover exceeding ₹5 crore.

🏦
RBI / Banking Regulation Act
Bank Branch Audit

Statutory and concurrent audit of bank branches under RBI-prescribed formats and norms.

Audit Services

All types of audits
under one practice.

Conducted under applicable ICAI Standards on Auditing (SAs) and Indian statutory requirements.

📋
Statutory Audit

Full-scope statutory audit under Companies Act 2013 including CARO 2020 reporting, IFC assessment, and Director's Report coordination.

📊
Tax Audit (Sec 44AB)

Income Tax Act tax audit with Form 3CA/3CB and Form 3CD preparation — covering all 44 clauses accurately and on time.

🔍
Internal Audit

Risk-based internal audit mandated under Sec 138, Companies Act — covering operational, financial, and compliance risk areas with actionable recommendations.

🏦
Bank Branch & Concurrent Audit

Branch statutory audits and monthly concurrent audits of bank branches in accordance with RBI norms and formats.

🔬
Forensic Audit

Investigation-led audits to detect fraud, misappropriation, or financial irregularities — with forensic report suitable for legal proceedings.

🤝
Audit of Trusts & NGOs

Audit of charitable trusts, societies, and Section 8 companies registered under the Income Tax Act for 12A/80G compliance.

Audit Methodology

How we conduct audits.

A structured, risk-based approach in line with ICAI Standards on Auditing.

01
Audit Planning & Risk Assessment

We assess the entity's risk profile, understand the business and its environment (as required by SA 315), and determine materiality thresholds and audit scope.

02
Internal Control Evaluation

We evaluate the design and operating effectiveness of internal controls — including Internal Financial Controls over Financial Reporting (IFC-FR) where applicable under the Companies Act.

03
Substantive Testing & Verification

Detailed transaction testing, balance confirmations, physical verification of assets, and analytical procedures — all documented in working papers per ICAI requirements.

04
Audit Report & Management Letter

Issuance of the auditor's report under SA 700/705/706 and a management letter highlighting control weaknesses and recommendations for improvement.

Is This Right For You?

Mandatory or voluntary — we cover both.

You need a statutory audit if:
  • You are incorporated as a Private Limited, Public Limited, OPC, or LLP under Companies Act 2013
  • Your business turnover exceeds ₹1 crore (₹10 crore for digital payments) requiring tax audit u/s 44AB
  • You are a trust or NGO with 12A/80G registration requiring annual audit
  • Your bank requires audited financials for loan renewal or enhancement
A voluntary audit may benefit you if:
  • You are a partnership firm or proprietorship seeking credibility with investors or lenders
  • You want an internal audit to strengthen financial controls before scaling
  • You are preparing financials for a potential acquisition or PE investment
  • You want an independent review of your accounting and compliance health
Get Started

Need a statutory auditor
or internal audit partner?

Book a free 30-minute call to discuss your audit requirements and statutory timelines.

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