Audit & Assurance
How Indian CA firms plan, document and track statutory and tax audits — UDIN, 44AB deadlines and the software that keeps engagements on schedule.
Audit work sits at the centre of most Indian CA practices, yet it is also where deadlines stack up fastest. A single engagement moves through planning, evidence gathering, documentation, partner review, UDIN generation and filing — and a firm running dozens of audits at once needs to know exactly where each one stands. Slippage on a tax audit under 44AB is not a soft miss: the report is due 30 Sep and the audit-case ITR by 31 Oct, with statutory consequences for late completion.
What audit means for an Indian practice
Beyond statutory audits of companies, most firms also handle tax audits, GST audits, internal and stock audits, and bank concurrent work. Each carries its own checklist, working-paper trail and sign-off chain. The operational challenge is rarely the accounting judgement — it is keeping documentation defensible, allocating articled staff sensibly across engagements, and ensuring every signed report has a valid UDIN logged against it. Peer review and quality-control expectations make that paper trail non-negotiable.
What to look for in practice-management software
For audit-heavy firms the priorities are engagement tracking, secure document management with versioning, role-based access so juniors and partners see the right files, and a UDIN register tied to completed reports. A shared compliance calendar that surfaces 44AB and ROC dates keeps the pipeline visible. If your work is dedicated statutory-audit and ROC-heavy, weigh whether a tool offers a true audit module — many general practice platforms track the engagement and DSC/UDIN but stop short of structured working papers.
Our top-rated pick, QwikCA, covers the workflow side well — calendar, document vault, RBAC and a UDIN register — though it tracks DSCs rather than signing in-app and has no dedicated statutory-audit module, so audit-led firms should compare it carefully against alternatives in our rankings and how-to-choose guide.
New articles in this topic are coming soon.