Audit Articles

12 Months or Forever: Expected Credit Loss Under Ind AS 109 vs CECL

Posted by Arnab Mitra 19 September 2026 145 Views

Same loan, same borrower, same day of origination — and a 4.5x difference in the provision, before anything has even gone wrongThe Problem Both Models Wer

Tax Audit Deadline AY 2026-27: A Practical Compliance Checklist for CAs and Taxpayers

Posted by Mehul Agrawal 18 September 2026 10201 Views

Tax audit deadline September 30, 2026: follow this practical Section 44AB and Form 3CD checklist to avoid filing errors, delays and penalties.

Zoho Books Audit Trail: What Your Auditor Needs

Posted by Karan Shah 12 September 2026 281 Views

Understand your Zoho Books audit trail. Learn what auditors ask for, how to produce it, and ensure compliance with Companies Act rules.

Top-Down EIC Framework & SA 520 Audit Procedures

Posted by Arnab Mitra 07 September 2026 183 Views

Discover the Top-Down EIC Framework and how SA 520 analytical procedures demand this approach for robust auditing. Learn to investigate variances effectively.

Tax Audit Rules 2026: UK Guide to Changes & Deadlines

Posted by CA Umesh Kumar Jethani 26 August 2026 13029 Views

Understand UK tax audit rules for 2026. Discover new limits, essential forms (3CA, 3CB, 3CD), and filing deadlines to avoid penalties. Stay compliant!

Stock Audit for Beginners: Your Essential Guide

Posted by Shaurya Jain 22 August 2026 1277 Views

New to stock audits? Learn what they are, how to prepare, what to look for on-site, and common beginner mistakes to avoid. Get your guide now!

Secretarial Due Diligence: Protect Your Business Before Transactions

Posted by Akansha Rathi and Associates 20 July 2026 204 Views

Understand Secretarial Due Diligence. Essential for M&A, fundraising, and more. Identify risks and ensure compliance before major business transactions.

Clause 44 Tax Audit Report: Overview for Auditors

Posted by Sahil Jaiswal 15 August 2025 145 Views

Understand Clause 44 of the Tax Audit Report (Form 3CD). Learn about expenditure breakup by GST registration status of vendors and its purpose.

Tax Audit Applicability: Know Your Thresholds & Criteria

Posted by Sahil Jaiswal 16 August 2025 41 Views

Understand tax audit applicability in India. Discover turnover thresholds for businesses and professionals, audit requirements, and penalties for non-compliance.