Documentation you can defend. Findings you can act on.
An audit isn't a tick-and-bash exercise. Done right, it surfaces the things a business owner can't see — and produces documentation that holds up to any scrutiny that follows.
NGA's audit practice is partner-supervised end to end. We don't subcontract working papers. We don't sign off on findings we haven't verified. The result is an audit you can stand behind.
Full Companies Act audit with detailed working papers, compliance with auditing standards, and a CARO report that says what we actually found.
Form 26 under the Income-tax Act, 2025 (the unified report replacing 3CA / 3CB & 3CD), with rigorous reconciliation between books, GST returns, TDS, and ITR.
Process reviews, control gaps, and operational findings — written in plain English so management can actually act.
Branch-level concurrent audits for empanelled banks, with documented adherence to RBI norms.
Physical verification of inventory and fixed assets, reconciliation with books, and exception reporting.
GST audits, FEMA audits, project completion certificates, fund utilisation certificates.
Mandatory statutory audit — done with rigour, signed by a partner who has actually reviewed every working paper.
Tax audit isn't optional. We make sure books, GST, TDS and ITR all reconcile cleanly.
If management wants to know what's actually happening inside operations — we'll find it and write it plainly.
Every audit working paper is reviewed by the engagement partner. Documentation is organised, indexed, and ready for any subsequent scrutiny.
Books, GST, TDS, ITR — all reconciled to each other. Surprises caught at audit, not at scrutiny.
We don't deliver findings to file away. We deliver them to fix — with practical next steps.
Every Private Limited and Public Limited company under the Companies Act 2013 is required to appoint an auditor and have accounts audited each year, regardless of turnover. LLPs must be audited if turnover exceeds ₹40 lakh or capital contribution exceeds ₹25 lakh.
Tax audit applies if business turnover exceeds ₹1 crore (₹10 crore where at least 95% of receipts and payments are non-cash), or professional gross receipts exceed ₹50 lakh, in a financial year. Persons opting out of presumptive taxation may also be liable.
Statutory audit is a legally mandated external audit resulting in an opinion on the financial statements, filed with regulators. Internal audit is a management-commissioned review of controls, processes and risk, producing findings for the board to act on. The two serve different purposes and are typically performed by different firms.
For a small-to-mid company with clean books, statutory audit typically runs 3-6 weeks from planning to sign-off. Companies with multiple locations, complex transactions or reconciliation gaps take longer. Early engagement and interim audit planning shorten the year-end run.
Trial balance and finalised books, bank statements with reconciliation, GST and TDS returns, contracts and invoices for major transactions, fixed asset register with depreciation, minutes of board meetings, statutory registers, prior-year audit report and any regulator correspondence.