A statutory audit is a legally required audit of a company's financial statements. Acculex provides thorough, independent statutory audits conducted by qualified Chartered Accountants.
A statutory audit is a mandatory examination of financial records of a company or entity as required by law. Unlike internal audits, it is conducted by an independent external auditor.
Under the Companies Act 2013, every company — whether private, public, or OPC — must get its financial statements audited by a practicing Chartered Accountant. The audit report is required for annual ROC filing and income tax return filing.
All registered companies (Private Limited, OPC, Public Limited)
LLPs with turnover above ₹40 lakh or contribution above ₹25 lakh
Trusts and societies receiving foreign contribution (FCRA)
Co-operative societies with prescribed thresholds
Financial statements give a true and fair view — no material misstatements.
Financial statements are fairly presented except for specific matters.
Financial statements do not give a true and fair view.
Auditor is unable to express an opinion due to limitation in scope.
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Formal appointment of auditor and agreement on scope, fees, and timeline.
Collection of books of accounts, ledgers, bank statements, invoices, and previous audit reports.
Risk assessment and preparation of audit program tailored to the company's operations.
Verification of transactions, physical verification of assets, confirmation of balances, and analytical procedures.
Obtaining written representations from management on key matters.
Finalization and signing of audit report along with financial statements for MCA/ITR filing.
Everything you need to know before getting started.
Independent, thorough, and compliant statutory audits by experienced Chartered Accountants.