An organised audit file makes questions easier to resolve. Start with complete books, identify unreconciled items and keep the supporting schedules tied to the same version of the accounts.

Useful for: Businesses and professionals preparing for a tax audit

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Confirm the applicable audit and period

Ask the appointed auditor to confirm applicability, the reporting period, the form and the required completion date. Use the Income Tax portal's forms for the applicable Act and period. The linked Form 3CA/3CB-3CD guide describes the workflow under the Income-tax Act, 1961; it should not be assumed to cover every later period.

The audit report is handled by the appointed eligible chartered accountant. Bookkeeping and preparation of working papers support that audit process.

Official guidance: Tax audit filing guide · Income Tax forms and utilities

Prepare schedules that agree with the books

  • Bank reconciliations, loan balances and interest workings.
  • Sales, purchase and GST reconciliations, with explanations for differences.
  • Fixed-asset additions, disposals and depreciation workings.
  • Customer, supplier, advance and deposit schedules.
  • Salary, statutory payment and TDS records.
  • Supporting records for unusual, cash, related-party or year-end adjustment entries.

Keep track of questions and approvals

Maintain a query list showing the issue, supporting document, person responsible and resolution. Record the reason for each adjustment and obtain the relevant approval.

Agree how records will be shared with the auditor. Preserve the final accounts, signed documents, submitted report and acknowledgement together so later tax-return or lender queries can be answered consistently.

BEFORE YOUR CONSULTATION

Records to have ready

  • Final trial balance, ledgers and financial statements
  • Previous accounts, tax returns and audit reports
  • Reconciliations, asset schedules and balance confirmations
  • Statutory filings, challans, notices and explanations of material adjustments

The final document list depends on your circumstances and the agreed service.

HOW WE CAN HELP

Discuss your requirements
with our office.

We help organise books, prepare schedules and reconciliations, consolidate documents and coordinate responses to audit queries within the agreed scope.

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General guidance published on 9 September 2026. Applicability, forms and dates depend on your circumstances and reporting period. Confirm the current requirements before filing or making a financial decision.