CORAA
CORAA · The Audit Studio · Built by CAs × enterprise engineers

Take more engagements.
Not more headcount.

One engine runs the ledger work — reconciliation, scrutiny, working papers — so your firm takes on more audits without adding more people.

India-hosted·DPDPA · ISO 27001 · SOC 2·No 14-day clock

From trial balance to signed opinion.

Six analytical stages, a collaboration track, and a review track — running at the same time, not in sequence.

Live · FY24-25 Statutory Auditengagementcollaborationreview & control
Track AEngagement
017 items
Ingestion
· Tally / ERP sync· Bank statements· Vouchers
025 items
Planning
· Materiality· Opening balances· Sampling
037 items
Intelligence & forensics
· Ledger scrutiny· Journal-entry analysis· Account analytics
0410 items
Balance sheet
· Trade receivables· Inventory· Fixed assets
055 items
Profit & loss
· Revenue· Employee cost· Other expenses
064 items
Tax & statutory
· GST · GSTR-2B· TDS/TCS · 26AS· Form 3CD
07Final
Opinion & report
Independent Auditor’s Report
OpinionUnmodified
StandardSA 700 / 705
3CD · CAROattached
UDINgenerated
Signed & issued
Engagement Partner
30 Sep 2025 · UDIN locked
Track BCollaboration
CLIENT · VENDOR
Customer & vendor portals
· Document requests· Query threads
RELAY
Team collaboration
· Article → Senior· Senior → Partner
SA 505
Vouching & OCR
· Evidence intake· External confirmations
SA 450
Findings
· Findings inbox· Raised → resolved
Track CReview & control
SA 570 · CARO
Review & reporting
· Going concern· Schedule III
SA 265
Internal controls
· IC framework· ICFR · Sec 143(3)(i)
S. 44AB
Tax practice sign-off
· Form 3CD · reviewed
↳ three tracks, one engagement — not a waterfall.fig. 02 · engagement orchestration · live view

Every source in. The actual paper out.

Nothing re-keyed. The ledger, the bank, the tax portals and the vouchers feed one engine — and the working papers write themselves back out.

what comes in
01 · LedgerTally, Zoho, SAP, Excel
02 · BankingBank statements
03 · Tax portalsGSTR-2B · 26AS
04 · PayrollPF · PT · ESI
05 · EvidenceVouchers · OCR
CORAA
engine
one file · fully traced
the actual paper
01 · FinancialsSchedule III statements
02 · StatutoryCARO 2020
03 · TaxForm 3CD
04 · ReviewMisstatement schedule · MRL
05 · OpinionAuditor's report · SA 700
↳ 30+ working papers filed before the kickoff call ends.fig. 03 · source-to-opinion · live view

So many moving parts, cross-referenced automatically.

Sixty working papers across nine lifecycle areas — a ten-paper reconciliation cluster alone (GSTR-2B, 3B, RCM, TDS on both sides, TCS, bank, PF/PT/ESI, vouching, external confirmations), a thirteen-paper balance sheet & P&L cluster, plus scrutiny, planning & risk, findings & controls, tax practice, group & multi-entity, and reporting. One ledger underneath all of it. Click an area to trace its papers.

hover or click a lifecycle area to trace its working papers, or click any single paper to trace just its own connections — the faint crossing lines are real cross-references, always there, not decoration
SA 315 → 320SA 530 · scopedSA 240 · flaggedevidence matchedSA 505Rule 36(4) · ITC26AS · matchedclause 3(i)clause 3(ii)clause 3(iii)AS 18SA 570 · assessedTHE LEDGER & ITS NUMBERSRISK, JUDGEMENT & THE REPORT
CORAA
Engagement SetupReconciliationScrutiny & ForensicsBalance Sheet & P&LPlanning & RiskFindings & ControlsTax PracticeGroup & Multi-EntityReportingTally syncSAP / Oracle / ZohoClient onboardingData room seedingGSTR-2B vs booksGSTR-3B vs booksRCM reconciliationTDS · deductor sideTDS · deductee · 26ASTCS reconciliationBank statement reconPF, PT & ESI challansVouching / OCRExternal confirmations · SA 505Ledger scrutinyJournal-entry testingTransactional scrutinyIntelligence studioAccount analyticsCash & bankTrade receivablesTrade payablesInventoryFixed assetsInvestmentsBorrowingsLoans & advancesRelated partiesCapital & reservesP&L captionsCash flow workingsLead schedulesRisk assessment · SA 315MaterialitySamplingOpening balanceGoing concernEngagement checklistFindings inboxClient portalMisstatement eval · SA 450Overall analytical reviewEQR readiness cockpitSA 230 documentationLegal confirmationsForm 3CDGST annual reconciliationTax audit sign-off · 44ABTDS/TCS return cross-checkIntra-branch reconciliationIntra-company eliminationConsolidation of financialsBank confirmations · SA 505MRLSchedule IIISchedule III disclosure reviewCARO 2020Notes to accountsAudit planning summaryAuditor's report
↳ one figure, cited everywhere it belongs.fig. 04 · working-paper file · live view
Trusted by audit, risk & compliance teams across India
WiproGenpactIDFC First BankTata TitanPublicis SapientMMAK & CoKuruvilla & JoseR P Shah & CoSLM & Co LLPB. Singha RoyKV Aiyer & CoBothra NirmalBrahmayya & CoG P AssociatesB K Ramadhyani & CoSwan Associates
Backed by
NVIDIA Inception Program
Patent pending · The core

An LLM fine-tuned on ICAI,
chapter and verse.

Audit is a profession built on reproducibility. Generative AI is built on the opposite. Coraa's patent-pending architecture removes the guesswork: zero hallucinations on financial classifications, 100% reproducible across runs, partners and reviewers, one answer per ledger, no drift, no re-classification, every time.

SA 230
Audit Documentation
Reproducible sampling, seeded selection, full audit trail.
SA 240
Journal Entry Testing
Last-minute manuals, weekend posts, round numbers, RPT rings.
SA 315/320
Audit Planning Summary
A deterministic fact-pack from the trial balance, not a memory memo.
SA 320
Materiality
ICAI band, three-step memo, locked before fieldwork.
SA 450
Evaluation of Misstatements
Above-PM / Above-CTT / Below-CTT classification baked into every finding.
SA 450
Misstatements Summary
Every finding, every paper, one formula-chained rollup against materiality.
SA 501
Inventory
Closing stock from the ledger, gross-profit trend, honest Type B nil.
SA 501/505
Borrowings
Lender-level reconciliation, one rate bridge to Finance Cost, by construction.
SA 505
Cash & Bank
Every ledger ties to zero; dormant accounts stay visible, not dropped.
SA 505
Trade Receivables
Dual ageing, party-wise summary, undated bills flagged as exceptions.
SA 505/540
Investments
Type A/B decision printed on the page; valuation stays the auditor's call.
SA 510
Opening Balances
Verified against prior year's signed audit report.
SA 520
Overall Analytical Review
Checks whether statements that should move together, actually do.
SA 530
Audit Sampling
ceil((CF × Pop) / PM), formula shown, seed printed per WP.
SA 550
Related Parties
No register is itself a HIGH finding, never a free pass.
SA 570
Going Concern
16 indicators, 8 auto-prefilled from BS / P&L / Cash Flow.
SA 700
Forming an Opinion
Seven-step UDIN-gated sign-off. Findings above PM block opinion.
SA 220 · SQM 1
EQR Readiness
Names its blockers directly, not a vague red/green gate.
Read how the deterministic core works
The receipt · what happens in the first 30 minutes
00:00
Minutes since your data came in
Data Room · Trial BalanceClassified
Ledgers
1,284
Auto-mapped
1,090
Vouchers
9,472
LedgerSch III captionAmount
Cash & Bank
Cash & equiv.
₹38.46 L
Trade Receivables
Note 8
₹4.20 Cr
Rent A/c
Other expenses
₹48.0 L
Director’s Loan
LT borrowings
₹1.20 Cr
Sundry Creditors
Suggested
₹3.10 Cr
Tally · SAP · Zoho · ExcelAssets = Equity + Liabilities
00:00
Data in. Tally, Zoho, SAP or Excel: trial balance ingested, ledgers classified to Schedule III, data room seeded with vouchers, bank statements and challans.
00:06
Plan drafted. Engagement letter, ICAI checklist, materiality (SA 320) and the sampling plan (SA 530), ready for partner review.
00:14
Forensics running. Journal-entry analysis (SA 240), ledger and transaction scrutiny. Anomalies raised as findings, each tied to its evidence.
00:22
Reconciliations matched. GSTR-2B and TDS 26AS on both deductor and deductee sides. PF, PT and ESI challans verified against books.
00:30
30+ working papers, filed. Form 3CD, Schedule III and every paper above, grounded to the AS and SA frameworks, logged and waiting for your team's judgment.
DATA IN0 WORKING PAPERS · AUDIT-LOGGED
Collaboration · Not one assistant, the whole team

Article to partner to client.
One file, one record, no email.

Everything ties back to a finding. A finding becomes a client query, a document request, an external confirmation, or a misstatement, and its whole life is on the audit log, ready for EQCR.

F-031 · audit logLive
AR
ArticleRaised from ledger scrutiny10:02
SR
SeniorReviewed, weighed against PM11:47
PA
PartnerCarried to SA 450 schedule14:20
CL
ClientResponded via portal · 2 files16:05
One record · no email · EQCR-ready
ARArticle
Works the papers
Vouching with OCR, scrutiny queues, reconciliation buckets, with the standard cited beside every procedure.
SRSenior / Manager
Runs the engagement
Assigns sections, reviews findings, tracks progress across branches and entities from one board.
PAPartner / EQCR
Signs with confidence
Misstatement schedule (SA 450), MRL (SA 580), opinion drafts, with a complete audit trail behind every number.
CLClient · via portal
Answers in one place
Document requests, clarifications and questionnaires land in a clean portal. No WhatsApp threads, no lost challans.
Findings ecosystem·Client portal · document collection·External confirmations · SA 505·Multi-branch entities·Full audit log · EQCR-ready
Auditors are the heart of every decision. Coraa drafts; you judge, you sign.
DPDPA 2023
Privacy & data security as a core tenet, not a checkbox.
India-hosted
Client books never leave Indian data centres.
Audit log
Every action attributed and timestamped. EQCR and peer review ready.
No training reuse
Your working papers never train anyone else's model.
This is not for every firm
Your first audit,
on us.

Bring one live engagement. Watch the first 30 minutes. If the studio doesn't change how your firm audits, walk away. The working papers are yours either way.

Start your first audit free India-hosted · DPDPA
Pricing

Audit-season pricing.
No per-seat games.

₹30,000 is the list price for 10 audits. Apply FREEDOM30 for 30% off and pay ₹21,000 — ₹2,100 per audit.

See full pricing →
Independence Day Sale

Break free from the old way of auditing.

This Independence Day, bring AI-powered audit workflows into your firm with CORAA.

Less manual work.
More audit intelligence.
More time for professional judgement.
Independence Day Sale | 30% off
Valid till Aug 31
Upgrade the way you audit.
10-entity pack · list price
₹ 30,000before discount
₹ 3,000/audit before discount
Your price after 30% off
₹ 21,000with FREEDOM30
₹ 2,100/audit after discount
Coupon code
FREEDOM30
Starting pack
10 entities
Apply FREEDOM30 to redeem the Independence Day discount.
Minimum purchase is 10 entities. Apply FREEDOM30 at checkout to redeem 30% off. Valid until August 31, 2026.
Run one audit free →
Buying in bulk
More than 50 audit entities?
Same flat rate, bigger volume — reach out and we will quote special pricing for your firm.
Reach out on WhatsApp+91 98841 11293
What's included in every plan
Full scrutiny, every transaction
SA 240 journal entry testing
GST · TDS · TCS reconciliation
SA 320 materiality & SA 530 sampling
SA 570 going concern
SA 510 opening balance verification
Working papers in firm template
AR/AP ageing with MSMED split
Form 3CD, CARO 2020, Schedule III
Independent Auditor's Report (SA 700)
OCR vouching, unlimited
India-hosted, DPDPA, ISO 27001, SOC 2 (in progress)
Client portal, magic-link queries
Unlimited users · no per-seat
Digital twin of the books
Onboarding & support included