Audit & Assurance Services

Independent, rigorous, and insightful audit services — statutory, tax, internal, and special purpose audits for businesses across West Bengal.

Professional Audit Services You Can Rely On

An audit is far more than a regulatory checkbox — it is a powerful tool to identify financial risks, strengthen internal controls, and build stakeholder confidence. At Agarwal Subham & Associates, our audit engagements are conducted with professional scepticism, technical precision, and a genuine commitment to adding value beyond compliance.

CA Subham Agarwal conducts audits in accordance with Standards on Auditing (SAs) issued by ICAI and brings a thorough, risk-based approach to every engagement.

Our Audit & Assurance Services

  • Statutory Audit under Companies Act, 2013
  • Tax Audit under Section 44AB — Form 3CD & 3CB
  • Internal Audit & Process Review
  • Concurrent Audit for Banks and NBFCs
  • Stock Audit & Physical Verification
  • Revenue Audit
  • Special Purpose Audit (Forensic, Due Diligence)
  • Management Audit & Operational Review
  • Audit of NGOs, Trusts & Societies
  • RERA Audit for Real Estate Projects
  • Limited Review of Financial Statements
  • Compilation and Agreed-Upon Procedures

Tax Audit — Who Needs It?

  • Businesses with turnover exceeding ₹1 crore (₹10 crore if cash transactions ≤5%)
  • Professionals with gross receipts exceeding ₹50 lakh
  • Persons opting out of presumptive taxation scheme u/s 44AD/44ADA
  • Due date: 30th September of the assessment year
💡 Did You Know? A quality internal audit can identify cost leakages, prevent fraud, and improve operational efficiency — often saving businesses far more than the audit fee itself.

Our Audit Process

  • Planning: Risk assessment, materiality setting, audit programme design
  • Fieldwork: Evidence gathering, vouching, verification, and analytical review
  • Reporting: Clear, actionable audit reports with management letter
  • Follow-up: Assistance with implementation of audit recommendations

Why Choose Our Audit Team?

  • ICAI-qualified CA with deep statutory audit experience
  • Risk-based approach — focused on what matters most
  • Timely completion — no last-minute scrambles
  • Clear, jargon-free audit reports for management
  • Constructive management letters with improvement suggestions

Audit Deadlines

Tax Audit (Sec 44AB)30 Sep
Statutory Audit (Companies)30 Sep
Transfer Pricing Audit31 Oct

Other Services

Need an Audit Done Right?

Contact CA Subham Agarwal for a professional, timely audit engagement.