CORAA
Audit guides · By industry

Audit guides for five industries.

Most audit-content sites in India give you the Companies Act / SA framework once and call it done. Real audits vary enormously by industry — what an NBFC auditor checks under IRACP norms has almost nothing in common with what a trust auditor verifies under Sec 11(1) 85%-application. These guides are practitioner-grade walkthroughs for the five industries where industry-specific knowledge changes the audit substantively.

NBFC
NBFC Audit Guide
Comprehensive NBFC audit guide for Indian CAs — RBI Master Directions, IRACP norms, scale-based regulation tiers, capital adequacy, ECL provisioning. Statutory + concurrent audit.
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Bank branch
Bank Branch Audit Guide
Bank branch audit guide for Indian CAs — IRAC norms, MOC procedure, LFAR format, concurrent vs statutory, RBI Master Directions. March-May audit season manual.
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Charitable Trust / NGO
Charitable Trust Audit Guide
Charitable trust audit guide for Indian CAs — Form 10B / 10BB, Section 12A / 12AB, 85% income application rule, Section 13(3) specified persons, foreign contribution disclosures.
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Co-operative society
Co-operative Society Audit Guide
Co-operative society audit guide for Indian CAs — Maharashtra Co-op Societies Act, classification (A/B/C/D), member loans, NPA classification, audit timeline.
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Educational institution
Educational Institution Audit Guide
Educational institution audit guide — Section 10(23C)(iiiad)/(iiiae)/(vi)/(via), Form 10BB filing, ₹5 crore receipt threshold, government grants treatment.
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