ରିପୋର୍ଟିଂ

Schedule III, six tabs in one Working Paper.

Balance Sheet, P&L, Cash Flow, Ratios (CARO Rule 11(e)), 32 Notes, and Mapping, all in one Working Paper. Framework selector switches between Division I (Indian GAAP / AS) and Division II (Ind AS); line item names, disclosure requirements, and ratio computations adapt. Every figure cross-references; change a classification, every dependent figure ଅଦ୍ୟତନ.

• Six tabs, BS, P&L, Cash Flow, Ratios, Notes, Mapping
• Division I (AS) vs Division II (Ind AS), ଟେମ୍ପ୍ଲେଟ୍ adapt per framework
• Three-level drill on every BS line: line → ଲେଜର୍ → parties → ଭାଉଚର୍
• What-If Simulator, preview a reclassification without saving
• CARO Rule 11(e) 11 ratios with 25% variance flagging

Notes to Accounts, 32 disclosures, every year retraced.

Thirty-two Notes auto-draft from the Universal ଅଡିଟ୍ ଲେଜର୍, Note 5 Long-term Borrowings with ସୁରକ୍ଷା and repayment terms, Note 8 Trade Payables with MSME split, Note 11 PPE roll-forward, Note 23 Contingent Liabilities, and twenty-eight more. Each Note carries a CY vs PY toggle, version history, and ଲେଜର୍-level breakdown.

• 32 notes auto-drafted from UAL data
• CY vs PY toggle per Note, side-by-side disclosure for both ବର୍ଷ
• Version history captures every edit with reason
• ଲେଜର୍-level breakdown beneath each Note
• Reviewed / Final state lock, further edits create new version

Note 5 example: 10 long-term borrowing ଲେଜର୍ identified, secured vs unsecured split, repayment terms placeholder for ଅଡିଟର୍.

Form 3CD, 44 clauses with ସମନ୍ୱୟ embedded.

Form 3CD composes all 44 clauses for ଧାରା 44AB ଟ୍ୟାକ୍ସ ଅଡିଟ୍. TDS and TCS ସମନ୍ୱୟ live as tabs inside this Working Paper; Clause 34(a) auto-populates from the books-vs-26AS recon, Clause 34A from the books-vs-27EQ recon. Clauses 1-7 pull from MCA21 by CIN.

• 44 clauses with active vs pending status
• Clauses 1-7, entity identity auto-pulled from MCA21
• Clause 21, Sec 40A(3) cash > ₹10K flagged from ଭାଉଚର୍ patterns
• Clause 26, Sec 43B statutory dues outstanding auto-flagged
• Clauses 34 & 34A, TDS and TCS recon embedded as tabs

CARO 2020, 21 clauses, auto vs manual called out.

CARO 2020 requires ରିପୋର୍ଟିଂ on 21 specific clauses across PPE, ଇନ୍‌ଭେଣ୍ଟରୀ, loans, deposits, statutory dues, internal controls, and fraud. CORAA auto-drafts 17 from books and ଲେଜର୍ data. The remaining 4, PPE physical verification, ଇନ୍‌ଭେଣ୍ଟରୀ verification, deposits ଅନୁପାଳନ, fraud ରିପୋର୍ଟିଂ, require ଅଡିଟର୍ input with documented evidence.

• 21 clauses, paragraph-anchored to କମ୍ପାନୀ ଅଧିନିୟମ + CN 2022 GN 2022
• 17 auto-drafted from books, investments, statutory dues, default, ratios
• 4 manual, PPE verification, ଇନ୍‌ଭେଣ୍ଟରୀ, deposits Sec 73-76, fraud Sec 143(12)
• Rule 11(e) variance disclosure auto-pulled from Schedule III Ratios
• Pending vs addressed status per clause

ଅଡିଟରଙ୍କ ରିପୋର୍ଟ, seven gates before UDIN.

The ସ୍ୱାଧୀନ ଅଡିଟରଙ୍କ ରିପୋର୍ଟ sign-off is a seven-step gated workflow. ନିଷ୍କର୍ଷ classified per SA 450. Materiality memo confirmed locked per SA 320. Opinion type picked per SA 705. IAR drafted per SA 700 with live preview. CARO 21 clauses addressed. KAM identified per SA 701 for listed entities. Sign-off and UDIN issued only when every blocker clears.

• Step 1 ନିଷ୍କର୍ଷ review (SA 450) → Step 2 Materiality confirmation (SA 320)
• Step 3 Opinion type (SA 705) → Step 4 IAR draft (SA 700) with live preview
• Step 5 CARO 2020 → Step 6 KAM (SA 701, listed only) → Step 7 UDIN sign-off
• Engine recommends Opinion type from ନିଷ୍କର୍ଷ disposition + SA 570 conclusion
• Form 3CA vs Form 3CB selector at Step 4

Sign-off completes when seven sign-off gates clear and UDIN issues. Not before.