A CA certificate verifying CSR spend against the Section 135 obligation, project-wise — computes total spend and the unspent balance that must be transferred under Sec 135(5)/(6).
This is to certify the Corporate Social Responsibility (CSR) spend of ___ (CIN: ___) for the financial year ___, against its CSR obligation under Section 135 of the Companies Act, 2013, based on the CSR committee's records, project sanction notes, and payment records produced before us and the information and explanations given to us.
Where an unspent amount is shown above, we draw attention to the requirement under Section 135(5)/(6) of the Companies Act, 2013 to transfer such amount — to a fund specified in Schedule VII within six months of the end of the financial year for non-ongoing-project spend, or to a special "Unspent CSR Account" within thirty days of the end of the financial year for ongoing-project spend, to be utilised within three financial years.
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.
