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Updated October 2026

Audit automation insights.

Practical guides, procedure frameworks, and tool comparisons for CA firms navigating AI-powered audit in India.

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Deep-dive guides

Three pillar guides, end-to-end.

Quality Management HubDeferred · new date TBA
SQM1 & EQR
Everything your firm needs for SQM1 readiness, all eight quality management components, EQR memo templates, and monitoring workflows.
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Standards & Procedures HubListed companies
Ind AS Audit
Step-by-step audit procedures for Ind AS 115 revenue recognition, 116 leases, and 24 related parties, for listed and large companies.
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Real-Time Monitoring HubYear-round value
Continuous Audit
Move from annual batch to real-time monitoring, rules templates, implementation steps, and the business case for a retainer model.
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The archive

One article per concern, every workflow.

Compliance
Audit Trail in Accounting Software: What Rule 3(1) and Rule 11(g) Require of Companies and Auditors
Companies must use accounting software with an edit log that cannot be disabled, and auditors must report on it. What the rules say, what counts, and a checklist.
17 Oct 2026
8 min read
AI in Audit
What's Trending in AI for Audit Right Now: Seven Signals, With the Evidence (October 2026)
Seven signals shaping AI in audit this month: funding, benchmarks that expose limits, ICAI's AI push, what auditors search for, and governance. With sources.
17 Oct 2026
8 min read
AI in Audit
AI Anomaly Detection in Ledgers: False Positives, Rules and What to Do with Flags
How AI and plain rules find unusual ledger entries, why false positives decide whether a test is usable, and how to work flagged items into an audit.
16 Oct 2026
5 min read
Company Law & Reporting
AOC-4 Due Date: Filing Financial Statements with the ROC After the AGM
AOC-4 is due 30 days after the AGM. Who files it, the ₹100-a-day additional fee, the ADT-1 and DSC checks that cause rejections, and a worked date example.
16 Oct 2026
5 min read
Company Law & Reporting
Audit Exemption for Small Companies: What Clause 44 Says and How to Prepare Your Own Financial Statements
Clause 44 of the Corporate Laws (Amendment) Bill, 2026 would let some companies skip appointing an auditor. What is proposed, what is not decided, and how to prepare your own balance sheet.
16 Oct 2026
8 min read
Industry Guides
Audit of Government Schemes: Performance Audit, Social Audit and Scheme Evaluation Compared
Performance audit, social audit and scheme evaluation compared: who does each, what it asks, what evidence it uses, and how they complement each other.
16 Oct 2026
6 min read
Industry Guides
Audit of Grants: Utilisation Certificates, Grant Conditions and What Auditors Check
How government grants are audited: sanction, conditions, utilisation certificates in GFR 12-A, the CAG's reach under sections 14 and 15, and a checklist.
16 Oct 2026
6 min read
Audit Standards
Auditing an ISO 21001 Education Organisation: What to Look For
How to audit a school, college or training provider against ISO 21001: learner focus, curriculum control, educator competence and evidence.
16 Oct 2026
5 min read
Income Tax
Belated, Revised and Updated Return (ITR-U) for AY 2026-27: Deadlines and Cost
Missed the ITR date? Belated return by 31 December 2026, revised return until 31 March 2027 (fee after 31 December), updated return (ITR-U) within 48 months with 25% to 70% extra tax.
16 Oct 2026
6 min read
Bank Audit
Canara Bank Concurrent Audit Empanelment 2026-27: Dates, Scope and Preparing for the Next Round
Canara Bank's concurrent audit empanelment for July 2026 to June 2027: the application window that closed on 9 May 2026, how to apply, what we could not confirm, and how to prepare for the next round.
16 Oct 2026
4 min read
Compliance
CSR Audit and Impact Assessment: What Is Reviewed and What the Rules Ask For
CSR audit checks spending and process. Impact assessment checks results. What Section 135 and Rule 8 ask for, with the Rs 10 crore and Rs 1 crore tests.
16 Oct 2026
6 min read
Company Law & Reporting
DIR-3 KYC Is Now Once Every Three Years: What Changed for Directors in 2026
DIR-3 KYC moved from an annual 30 September filing to once every three years by 30 June from 31 March 2026. What changed, what still has to be reported within 30 days, and what to verify.
16 Oct 2026
4 min read
Compliance
DPDP Act Audit: A Readiness Checklist for Companies Before May 2027
The DPDP Rules were notified on 14 November 2025 and most duties start in May 2027. What a DPDP audit tests, in plain steps, and the dates still unsettled.
16 Oct 2026
7 min read
Compliance
ESG Audit vs ESG Assurance: What Each Is and Who Does Them
ESG audit and ESG assurance are not the same. What each means, what SEBI's BRSR Core rules say about assurance providers, and how to choose one.
16 Oct 2026
5 min read
Internal Audit
Forensic Audit Report: Structure, Content and What Makes It Usable
What a forensic audit report contains, in what order, and what makes it usable by a board, a lender or a court. Includes a section-by-section template.
16 Oct 2026
6 min read
Tax Compliance
Form 3CEB Due Date for AY 2026-27: Transfer Pricing Report, Who Files It and the Safe Date
Form 3CEB is the accountant's report under section 92E for international transactions. Which date to work to for AY 2026-27, who must file, and what the 28 September extension did not change.
16 Oct 2026
5 min read
Internal Audit
Fraud Investigation: Steps, Evidence Handling and Reporting
How a fraud investigation runs, from first tip to report: steps, how to handle evidence, who to inform, plus Ponzi scheme red flags from SEBI.
16 Oct 2026
7 min read
Industry Guides
Gym and Wellness Chain Audit: Memberships, Deferred Revenue and Cash
How to audit a gym or wellness chain in India: membership revenue, deferred income, freezes and refunds, leases, equipment and cash handling.
16 Oct 2026
6 min read
Company Law & Reporting
Ind AS 118: What It Changes, and Where It Stands Today
Ind AS 118 will replace Ind AS 1 and change how performance is presented. Its status today, the proposed 1 April 2027 date, and how auditors can prepare.
16 Oct 2026
6 min read
Audit Standards
An ISO Audit Day, From Opening Meeting to Closing Meeting: What Actually Happens
What happens during an ISO audit: opening meeting, sampling, interviews, findings, the closing meeting and what to do when a nonconformity is raised.
16 Oct 2026
6 min read
Company Law & Reporting
MGT-7 and MGT-7A: Annual Return Due Date and Which Form Applies
MGT-7 is due 60 days after the AGM. Who files MGT-7A instead (small companies and OPCs, ₹10 crore and ₹100 crore limits), the attachments, MGT-8 and late fees.
16 Oct 2026
5 min read
Compliance
New Labour Codes and Payroll: What to Audit Now, Starting With the 50% Wages Rule
The four labour codes took effect on 21 November 2025. How the new wages definition changes PF and gratuity, which payroll lines to re-test, and what is still unsettled.
16 Oct 2026
7 min read
Audit Basics
Public Accounts Committee and Audit Follow-Up: How Paragraphs Are Settled
How the Public Accounts Committee examines CAG audit paragraphs, how departments reply with action taken notes, and how paragraphs are settled.
16 Oct 2026
6 min read
Company Law & Reporting
Singapore Audit Exemption: The Small Company Test and ACRA's 2026 Review
A Singapore private company is exempt from audit if it meets two of three size tests for two years. The tests, the 5% shareholder right, groups, and ACRA's 2026 review.
16 Oct 2026
5 min read
Company Law & Reporting
Singapore Exempt Company: How to Prepare Your Own Financial Statements
An audit-exempt Singapore company still keeps records and prepares financial statements. A practical checklist for doing it well, and for knowing when you may lose the exemption.
16 Oct 2026
5 min read
Audit Basics
State Audit: What the Accountant General Does and How State Accounts Are Audited
How State accounts are compiled and audited: the Accountant General (A&E) prepares them, the Accountant General (Audit) audits, reports go to the Governor.
16 Oct 2026
6 min read
Company Law & Reporting
Audited Financial Statements for UAE Corporate Tax: The AED 50 Million Line and Free Zone Companies
Who must keep audited financial statements for UAE corporate tax: free zone companies always, and others above AED 50 million. Below that, IFRS for SMEs may apply.
16 Oct 2026
5 min read
Compliance
UAE Corporate Tax: Rates, Small Business Relief and What to Prepare
UAE corporate tax is 0% up to AED 375,000 and 9% above. Small Business Relief applies to revenue up to AED 3 million for periods ending by 31 December 2029. What to prepare.
16 Oct 2026
5 min read
Compliance
UAE E-Invoicing from 2027: Deadlines, Service Providers and a Readiness Checklist
UAE e-invoicing goes live for larger businesses on 1 January 2027. The deadlines by revenue size, what an accredited service provider is, and a practical readiness checklist.
16 Oct 2026
6 min read
Compliance
VAT Reconciliation for UAE Businesses: A Books-to-Return Checklist
How to reconcile your UAE VAT return to the ledger: sales, purchases, input tax and adjustments, with the differences that usually appear and how to explain them.
16 Oct 2026
5 min read
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