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Telecom Sector Audit Checklist — AGR Computation, Licence Fee, Subscriber Cost

Adjusted Gross Revenue (AGR) computed from gross revenue and permitted deductions, plus licence fee accrual and Ind AS 115 subscriber acquisition cost testing — for a telecom licensee.

Free · CORAA original — SA-aligned
Updated 28 Jul 2026
Computes
AGR = Gross revenue − permitted deductions
Licence fee
% of AGR per licence terms
Subscriber cost
Ind AS 115 practical expedient (>1 year test)
Format
Microsoft Word (.docx)
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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.
The financial year-end this engagement covers, e.g. 31 March 2026.
What’s inside

An excerpt from the template.

TELECOM SECTOR AUDIT CHECKLIST

Entity: ___ · Year ended: ___

Purpose: test the controls around Adjusted Gross Revenue (AGR) computation, licence fee/spectrum usage charge accrual, and subscriber acquisition cost capitalization for a telecom licensee.

A. Illustrative AGR computation (verify against the current DoT-prescribed statement format for the licence in question)

↑ 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.

Is this the exact DoT-prescribed AGR statement format?
No — this is a simplified, illustrative structure covering the core mechanics (gross revenue less permitted deductions). The actual AGR statement DoT prescribes for licence fee assessment has a more detailed line-item breakdown and is periodically revised; always reconcile this working paper against the current official AGR statement format for the specific licence before filing.
What revenue is excluded from AGR after the Supreme Court's AGR rulings?
The scope of includible/excludible items in AGR has been the subject of prolonged litigation between telecom licensees and DoT, with the Supreme Court largely upholding DoT's wider definition of AGR (including non-telecom income) in its landmark rulings. Given the litigation history and periodic government relief packages, verify the current position and any specific relief the licensee has been granted rather than assuming a settled, universal definition.
How should subscriber acquisition costs be amortized under Ind AS 115?
Ind AS 115 permits expensing incremental costs of obtaining a contract if the amortization period would be one year or less (a practical expedient). Where dealer commissions or other acquisition costs are expected to be recovered over a longer customer relationship, they should be capitalized and amortized over that expected period — using a basis (e.g. average subscriber tenure) consistent with how the entity actually expects to benefit from the cost.
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Revenue from Operations Audit Working Paper (Ind AS 115) — ICAI Audit Working Paper
Free revenue from operations audit working paper (ind as 115) audit working paper template (ICAI, Chapter 3).
Contingent Liabilities Audit Working Paper (Ind AS 37 / AS 29) — ICAI Audit Working Paper
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