RERA Form 5 Format — Annual Report on Statement of Accounts
FORM 5
[As prescribed under the rules / regulations of the respective State Real Estate Regulatory Authority]
ANNUAL REPORT ON STATEMENT OF ACCOUNTS
(On the letterhead of the Chartered Accountant who is the statutory auditor of the promoter)
To,
The Real Estate Regulatory Authority
Subject: Annual Report on Statement of Accounts of {{client_name}} (PAN: {{client_pan}}) for the real estate project "{{project_name}}" (RERA Registration No. {{rera_regn_no}}) for the financial year {{financial_year}}.
We have audited / examined the books of account, records and the annual statement of accounts of the above project of {{client_name}}, having its address at {{client_address}}, for the financial year {{financial_year}}, in accordance with the provisions of the Real Estate (Regulation and Development) Act, 2016 and the rules and regulations made thereunder by the State Real Estate Regulatory Authority, and certify as under:
A. Project Account Summary for FY {{financial_year}}
| Particulars | During the year (₹) | Cumulative to date (₹) |
|---|
| Amounts collected from allottees for the project | | |
| Amounts deposited in the separate (designated) account: {{designated_bank}} | | |
| Amounts withdrawn from the separate account during the year | | |
| Estimated cost of the project | | |
| Cost incurred on the project (land + construction) to date | | |
| Proportion of project completion certified (per Form 1 / Form 2 / Form 3) | | |
B. Certifications
- Seventy per cent of the amounts realised from the allottees of the project, from time to time, has been deposited in the separate account maintained in a scheduled bank as required by Section 4(2)(l)(D) of the Real Estate (Regulation and Development) Act, 2016.
- Amounts withdrawn from the said separate account during the year were in proportion to the percentage of completion of the project, and each withdrawal was made after it was certified by an engineer, an architect and a chartered accountant in practice in the prescribed Forms (Form 1, Form 2 and Form 3, or the corresponding State forms).
- The amounts collected for the project have been utilised for the project, and the withdrawals from the designated account were within the limits so certified for the reporting period.
- The annual statement of accounts of the project drawn up by the promoter for the financial year {{financial_year}} agrees with the books of account maintained for the project.
- Discrepancies / observations, if any, are stated below.
C. Observations / Discrepancies (if any)
_______________________________________________________________________
Scope and Basis of Certification
This report is based on our examination of the books of account and bank statements of the project (including the designated account {{designated_bank}}), the registration records of the project, the Form 1 / Form 2 / Form 3 certificates issued during the year, and the annual statement of accounts prepared by the promoter, produced before us. The form number, layout and filing timeline for this annual report are prescribed by the respective State RERA rules / regulations and vary marginally between States; this certificate follows the commonly prescribed structure and should be aligned to the format notified by the Authority with which it is filed.
Place: __________________
Date: 31 July 2026
For {{firm_name}}
Chartered Accountants
Firm Registration No.:
_______________________________
{{engagement_partner}}
Partner
Membership No.: {{icai_membership_no}}
UDIN: ____________________
