Income tax returns of a ca

For Chartered Accountants conducting tax audits for companies, if their fees is booked as provision for the year 12-13, and tds is paid for FY 12-13 AY 13-14, but actual bill was raised by CA in October 2013, after the conclusion of the audit, What will be the effect in the PERSONAL RETURNS FILED OF THE CA, does the CA have to include the provision amount in the returns (since the TDS is paid for AY 13-14) ?? IS there any alternative solution for this, so that the TDS credit is claimed in FY 13-14 (AY 14-15) ??