Audit & Assurance

As chartered accountants, S N GUPTA & ASSOCIATES has substantial experience in providing statutory audit services under various statutes across various industries for the past several decades. The various types of statutory audits include:

• Audit of listed and unlisted companies under the Companies Act, 1956;
• Audit of Banks under the Banking Regulation Act, 1949;
• Audit of Insurance companies under the Insurance Act, 1938;
• Audit of stockbroking entities under the Securities Contracts (Regulation) Act, 1956;
• Audit of Mutual Funds under the Securities and Exchange Board of India Mutual Fund Regulations;
• Audit of Pension Funds under the Pension Fund Regulatory and Development Authority Act, 2013;
• Audit of Portfolio Management Schemes under the Securities and Exchange Board of India Portfolio Manager Regulations;
• Audit of Power Companies under the Electricity Act;
• Audit of large business entities (corporate and non-corporate) under the Income Tax Act, 1961;
• Audit of business entities under VAT laws of various states;
• Audits required under exchange control regulations (liaison offices, site offices  and branch offices of foreign companies);
• Audit of Non-Banking Financial Companies under the Reserve Bank of India (Non-Banking Financial Companies) Regulations;
• Audit of non-profit organisations (charitable organisations) under the Maharashtra Public Trusts
• Act, 1950 and under the Foreign Contribution (Regulation) Act;
• General Purpose audits of companies under IFRS.

Under most Indian laws, various matters are required to be certified by chartered accountants. S N GUPTA & ASSOCIATES provides such attestation and certification services under various laws.