Audit & Assurance Services in Ahmedabad

Statutory audits, tax audits, internal audits, and bank audits conducted by experienced Chartered Accountants. Pujara & Co delivers accurate, compliant audit reports that banks, regulators, and investors trust.

What is a Statutory Audit?

A statutory audit is a legally required independent examination of a company's financial statements to ensure they give a true and fair view of its financial position. It is conducted by a practising Chartered Accountant in accordance with Standards on Auditing (SAs) issued by the ICAI.

Under the Companies Act 2013, every registered company — Private Limited, Public Limited, OPC — must have its accounts audited annually. For firms and proprietorships, a tax audit under Section 44AB of the Income Tax Act becomes mandatory when turnover exceeds prescribed limits.

At Pujara & Co, our audit team brings deep domain expertise across manufacturing, trading, services, real estate, and professional firms in Ahmedabad and across Gujarat.

Our Audit & Assurance Services

Comprehensive audit coverage for all entity types and regulatory requirements

Statutory Audit

Mandatory annual audit for all companies under the Companies Act 2013. We examine financial statements, verify internal controls, and issue audit reports compliant with SA standards and CARO 2020.

  • Companies Act 2013 & CARO 2020 compliance
  • Audit under IndAS / IGAAP
  • Directors' report & AGM support

Tax Audit — Section 44AB

Mandatory for businesses with turnover above ₹1 crore (₹10 crore for digital transactions) and professionals above ₹50 lakh. We prepare and file Form 3CA/3CB & 3CD accurately before the due date.

  • Form 3CA / 3CB & Form 3CD filing
  • Presumptive taxation (44AD / 44ADA) review
  • All sectors: trading, manufacturing, services

Internal Audit

Systematic, risk-based review of internal controls, processes, and governance. Helps management identify control gaps, fraud risks, and operational inefficiencies before statutory auditors do.

  • Risk-based audit planning
  • Process & control review reports
  • Monthly / quarterly internal audit reports

Bank & Concurrent Audit

Concurrent audits, stock audits, and borrower audits as required by banks and financial institutions for loan processing, working capital facilities, and credit assessments.

  • Concurrent audit for bank branches
  • Stock & debtors audit for lenders
  • Special purpose audit & due diligence

Who Needs an Audit?

Audit requirements in India vary by entity type and annual turnover

Private Limited Companies

Statutory audit is mandatory every financial year regardless of turnover or profit. Auditor appointed by shareholders at AGM.

LLPs & Partnership Firms

Tax audit mandatory when business turnover exceeds ₹1 crore or professional receipts exceed ₹50 lakh.

Proprietorships

Tax audit required under Section 44AB when turnover exceeds prescribed limits or net profit is below 8%/6% of turnover.

Need an Audit for Your Business?

Pujara & Co — Chartered Accountants, Ahmedabad. CA Mitul Pujara leads all audit engagements. Office: A-309, Privilon, Iskcon Cross Road, Ahmedabad. Call +91 90168 75077.

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Frequently Asked Questions

Is statutory audit mandatory for all companies?

Yes. Every company registered under the Companies Act 2013 must have its accounts audited by a practising Chartered Accountant annually, regardless of turnover or profit. There is no exemption based on company size.

What is the due date for tax audit report filing?

The tax audit report (Form 3CA/3CB & 3CD) must be filed by 30 September of the assessment year for non-transfer pricing cases. For cases involving international transactions, the deadline is 31 October.

What is the penalty for not getting a tax audit done?

The penalty under Section 271B of the Income Tax Act is 0.5% of total sales / turnover or ₹1.5 lakh, whichever is lower. Timely compliance avoids this penalty and potential income tax scrutiny.

How long does a statutory audit take?

Typically 2–4 weeks depending on the size and complexity of the business. For smaller companies with organised books, we can complete the audit in 1–2 weeks. Early preparation of documents significantly speeds up the process.

Do you conduct audits for NGOs, trusts, and societies?

Yes. We conduct audits for Section 8 companies, registered public charitable trusts, and cooperative societies under applicable accounting standards. We also assist with 12A/80G renewals requiring audit reports.