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Checklist

Statutory Audit Checklist

Prepare the documents and confirmations a statutory auditor needs to complete a company audit under the Companies Act, 2013.

STATUTORY AUDIT CHECKLIST

Documents and verifications for the statutory audit of a company under Section 143 of the Companies Act, 2013.

Appointment & Engagement

  • ☐ Confirm auditor appointed and ADT-1 filed with ROC
  • ☐ Obtain engagement letter and independence confirmation
  • ☐ Review previous year’s audited financials and audit report

Books & Ledgers

  • ☐ Trial balance, ledgers and cash book reconciled
  • ☐ Bank statements and bank reconciliation statements for all accounts
  • ☐ Fixed asset register with additions, disposals and depreciation
  • ☐ Inventory records and physical verification report
  • ☐ Debtors and creditors ageing with balance confirmations

Statutory Dues & Compliance

  • ☐ GST returns and reconciliation with books
  • ☐ TDS/TCS challans and quarterly returns
  • ☐ PF, ESI and Profession Tax payment proofs
  • ☐ Advance tax and income-tax challans

Disclosures & Reporting

  • ☐ Related-party transactions and Section 188 approvals
  • ☐ Loans, guarantees and investments under Section 186
  • ☐ Register of charges reconciled with CHG filings
  • ☐ CARO 2020 clause-wise information compiled
  • ☐ Management representation letter obtained
  • ☐ Audit report and financials signed for AOC-4 filing

Note: The auditor must report fraud above the prescribed threshold to the Central Government in Form ADT-4. Retain audit working papers to support each opinion.

Before you use it — fill in / check

  • Company/entity
  • Period/date
  • Responsible person

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.