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Applicability of 3ca/ 3cb

Anantamoorti B P (Student CA Final ) (63 Points)

27 June 2013

Hi All,

Whether 3CA is applicabile or 3CB is applicable to a LLP??

I think 3CA is applicable, as LLP is required to get its accounts audited under LLP Act ( If turnover exceeds 40 lac or contribution exceeds 25 lac). But some of my friends are saying 3CB is applicable to LLP. Iam little confused. So pls clarify.

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2 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 27 June 2013

Originally posted by : Anantamoorti B P
	Hi All, Whether 3CA is applicabile or 3CB is applicable to a LLP?? I think 3CA is applicable, as LLP is required to get its accounts audited under LLP Act ( If turnover exceeds 40 lac or contribution exceeds 25 lac). But some of my friends are saying 3CB is applicable to LLP. Iam little confused. So pls clarify.

You are correct. Form 3CA will be applicable to LLP as this form is to be used in a case where the accounts of the business or profession of a person have been audited under any other law. In this case audit has already been conducted under the LLP Act.
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It would only be necessary for the tax auditor to annex a copy of the audited accounts as well as a copy of the audit report given by the statutory auditor with his report in Form No. 3CA along with Form No.3CD. The extent of check undertaken would have to be indicated by the tax auditor in his working papers and audit notes.