CORAA

Turnover Certificate Format — CA Certified (Tender / Bank)

A CA-certified statement of turnover for the last three financial years, traced to audited financial statements and GST returns — for tender qualifications, bank working-capital limits and vendor empanelment. Issued under the ICAI Guidance Note on Reports or Certificates for Special Purposes.

Free · CORAA original — SA-aligned
Updated 29 Jul 2026
Type
CA Certificate (not an audit opinion)
Framework
ICAI Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
Used for
Tenders / bank limits / vendor empanelment
UDIN
Mandatory on every turnover certificate
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

TURNOVER CERTIFICATE

This is to certify that the turnover of ___ (PAN: ___; GSTIN: ___), having its address at ___, for the last three financial years is as under:

Turnover above means revenue from operations as disclosed in the financial statements of the entity, net of taxes on sales (GST), returns and trade discounts.

Scope and Basis of Certification

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Who can issue a turnover certificate?
A practising Chartered Accountant holding a valid certificate of practice issues the turnover certificate on the firm's letterhead. Tender authorities and banks generally insist that it be issued by the entity's statutory auditor or an independent CA, quote the firm registration number and membership number, and carry a UDIN generated from udin.icai.org.
What documents does a CA verify before certifying turnover?
The CA traces the turnover figures to the audited financial statements for each year, the underlying books of account, and the GST returns filed (GSTR-1, GSTR-3B and the annual GSTR-9), reconciling differences such as GST on advances or unbilled revenue. Where accounts for the latest year are unaudited, the certificate should state that the figure is per provisional accounts.
Is UDIN mandatory on a turnover certificate?
Yes. ICAI has made UDIN mandatory on all certificates issued by practising CAs since 1 February 2019, and turnover certificates fall squarely within this requirement. A certificate without a UDIN can be treated as invalid by the receiving authority and exposes the member to disciplinary action.
Is a turnover certificate the same as an audit report?
No. A turnover certificate is a special-purpose attestation under the ICAI Guidance Note on Reports or Certificates for Special Purposes — the CA verifies specific figures against records but does not perform risk-based audit procedures. The certificate itself should state that it is not an audit opinion under the Standards on Auditing.
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