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Sl. No.AreaChecklist ItemReference Law
Applicable Section
Detailed Audit StepsVerification Procedures
Compliance Status
Remarks
Responsible Person
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Company Law Compliance
Company Incorporation Compliance
Companies Act, 2013
Section 7 & 12
Verify Certificate of Incorporation, MoA, AoA, and business commencement certificate.
Check ROC records, verify incorporation documents, ensure approvals.
Pending
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Company Law Compliance
Board Meetings Compliance
Companies Act, 2013
Section 173Ensure 4 meetings are held yearly with quorum.
Review notices, attendance registers, minutes book, and resolutions.
Pending
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3Direct Tax ComplianceIncome Tax Return Filing
Income Tax Act, 1961
Section 139(1)Check return filing deadlines and ensure accurate reporting.
Review filed ITR, Form 26AS, TDS reconciliation, and tax computation.
Pending
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Indirect Tax Compliance
GST Returns (GSTR-1, GSTR-3B)
GST Act, 2017Section 39Verify timely GST returns and reconciliation with books.
Download GSTR-1 & GSTR-3B, match sales register and ITC ledger.
Pending
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5Audit & AssuranceStatutory Audit ConductedICAI SA StandardsSA 200
Ensure audit is conducted per SA standards with appropriate documentation.
Check audit report, management representation letter, working papers.
Pending
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6Labour Law CompliancePF & ESIC ContributionsEPF Act & ESIC ActVariousEnsure PF & ESIC contributions are deducted, deposited, and filed.Check PF challans, ESIC portal records, payroll reconciliation.Pending
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