Statutory Audit, Tax Audit & Internal Assurance

office@cassgc.org
+91 9670000314


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Audit & Assurance: Beyond Numbers, Towards Trust

At Sagar S Gupta & Co, we view the audit process as a strategic opportunity rather than a statutory burden. In the current regulatory environment—marked by the 2026 updates to the Companies Act and Auditing Standards (SAs)—our mission is to provide an independent, high-quality assurance that reinforces the trust of shareholders, lenders, and regulators in your financial reporting.

Our Specialized Audit Verticals

1. Statutory & Regulatory Audits

We conduct rigorous examinations of financial statements to ensure compliance with Ind AS, Accounting Standards, and the Companies Act, 2013.

NFRA-Ready Audits: Our processes are aligned with the latest NFRA "Audit Practice Toolkits," focusing on high-risk areas like Revenue Recognition (Ind AS 115) and Related Party Transactions.
Group Audits: Specialized reporting for parent companies and subsidiaries, ensuring seamless consolidation and compliance.

2. Tax Audits (Section 44AB)

With the significant 2026 updates to Form 3CD, tax auditing now requires deeper data granularity. We ensure:

MSME Compliance (Section 43B): Precise reporting of payments and interest disallowances to protect your deductions.
Coded Disclosures: Handling the new "Code A-L" system for loans, deposits, and journal entries to minimize scrutiny risk.
Settlement Reporting: Specialized disclosure of legal/regulatory settlement costs as per the latest Finance Act amendments.

3. Internal & Management Audits

We act as your "third line of defense," evaluating the effectiveness of your internal governance.

IFC (Internal Financial Controls): Testing the robustness of your control environment to prevent fraud and financial leakage.
Operational Audits: Identifying inefficiencies in supply chains, procurement, and HR cycles.

The Audit Lifecycle 2026: A Collaborative Approach

An audit is most effective when it is a two-way street. Following the 2026 NFRA Circular on Effective Communication, we maintain a continuous dialogue with "Those Charged with Governance" (TCWG) and Audit Committees throughout the year—not just at year-end.

Phase	Our Deliverables	Client Value
Pre-Audit	Risk Assessment & Audit Plan	Early identification of potential red flags.
Execution	Digital Verification & Sampling	Minimal disruption to your daily operations.
Review	Discussion of Significant Judgments	Clarity on complex accounting estimates.
Reporting	Independent Auditor's Report & UDIN	Enhanced credibility with banks and investors.

Why Choose Sagar S Gupta & Co?

Standard of Excellence: We strictly adhere to the ICAI Code of Ethics (2026 Edition), ensuring absolute independence and professional skepticism.
Technology-Driven: Utilizing AI-powered analytical tools to detect anomalies and patterns that traditional sampling might miss.
Deep Industry Insight: Our experience spans Manufacturing, Real Estate, Startups, and the Non-Profit sector, allowing us to provide context-specific assurance.
Proactive Compliance: We alert you to upcoming changes in Ind AS or Tax Laws months before they impact your balance sheet.

Frequently Asked Questions (FAQs)

Q: What are the major changes in Tax Audit Form 3CD for 2026?

A: The latest updates focus heavily on MSME payment timelines, disclosures regarding share buybacks (now treated as dividends), and coded reporting for all loan-related transactions.

Q: Does our small company need an Internal Financial Control (IFC) audit?

A: While the level of reporting varies by company size, maintaining a basic IFC framework is essential for directors to sign off on the "Director's Responsibility Statement" with confidence.

Q: How do you ensure the confidentiality of our data during a digital audit?

A: We use encrypted "Cloud Vaults" and strictly follow the ICAI guidelines on the archival and maintenance of Audit Files.

Strengthen Your Financial Integrity Today

In an era of digital scrutiny, your audit should be your strongest asset. Partner with a firm that prioritizes accuracy and transparency.

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