CORAA

Capital Contribution Certificate Format — CA Certificate (Partner / Proprietor)

A CA certificate of capital introduced by a partner or proprietor — contributions traced to the capital account, bank statements and the partnership deed. Used by banks at sanction or renewal of facilities and by RERA authorities to evidence promoter contribution.

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
Bank sanctions / RERA promoter contribution / partnership records
UDIN
Mandatory on every capital contribution certificate
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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.

CAPITAL CONTRIBUTION CERTIFICATE

This is to certify that ___ (PAN: ___), residing at ___, has introduced capital into ___ in the capacity of ___, as detailed below, and that the balance standing to the credit of the capital account as at ___ is as stated hereunder.

Details of Capital Introduced

Capital Account Summary

↑ 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.

What is a capital contribution certificate?
It is a CA-issued certificate confirming the capital a partner has introduced into a partnership firm or LLP, or a proprietor into a proprietorship, together with the closing capital account balance as at a stated date. Banks ask for it when sanctioning or renewing credit facilities, and RERA authorities may require it to evidence the promoter's own contribution to a project.
What does the CA verify before issuing a capital contribution certificate?
The CA traces each contribution to the capital account ledger in the books, matches it to the bank statement entry (or the asset transfer documentation for contributions in kind), and checks the partnership deed or LLP agreement for the agreed capital terms. Drawings and profit credits are also verified so the closing balance certified is the true capital account position.
Can capital be introduced in cash and still be certified?
Contributions through banking channels are the norm and the easiest to certify. Cash introductions raise verification and income-tax issues — unexplained cash credits can be taxed under Section 68 of the Income-tax Act, 1961 — so a CA will typically certify cash contributions only where the source is properly documented, and the certificate should disclose the mode of each contribution.
Is UDIN mandatory on a capital contribution certificate?
Yes. As with all certificates issued by practising CAs, a UDIN generated from udin.icai.org is mandatory and must be quoted on the certificate. The receiving bank or authority can verify the UDIN online.
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