CORAA
Resources · Editorial standards

How CORAA checks what it publishes.

Audit and tax readers act on what they read. This page explains where our facts come from, how we label them, and what we do when we are wrong.

Where facts come from

We rely on sources in this order.

  1. The law and the standards themselves: the Acts, rules, notifications and circulars, and ICAI standards and guidance notes.
  2. Official publications: press releases and portals of the CBDT, CBIC, PIB, the GST Council, ICAI, RBI and the Ministry of Corporate Affairs.
  3. Secondary reporting: law-firm notes and news coverage. We use these only when the primary text could not be read, and the page says so.
  4. Our own worked examples: the numbers are invented to show a method and are labelled as illustrations.
How we label it

The “Facts checked” line on every page.

Reference posts carry a “Facts checked” date and name the instrument we relied on, for example a circular number and where we read it. If a figure comes from secondary reporting, the post says “as reported” and tells you to confirm against the notification before you quote it to a client.

The last-updated date changes when we change the substance of a page, not when we fix a typo.

When we cannot verify

Gaps are shown, not hidden we say so.

Some official sites block automated access. When we cannot read a primary source, we either leave the claim out, state it as reported and flag it, or tell you what to check. We do not present an unverified figure as settled.

Calculators and templates

They are not advice starting points.

Calculators show a “last reviewed” date for the thresholds they use, and thresholds change with every Finance Act and notification, so check the current rule before you rely on a result. Templates are starting points that a qualified professional must adapt to the facts. A certificate issued by a Chartered Accountant needs the member’s own verification and a UDIN. Nothing on this site is legal, tax or audit advice for your particular case.

How we use AI

AI-assisted drafting and check it.

We use AI tools for research and drafting. Statutory claims are meant to be checked against their sources before publication, and where that was not possible the page says so. The responsibility for accuracy is ours, not the tool’s.

Corrections

If something is wrong tell us.

Write to audit@coraa.ai with the page, the sentence and the source you rely on. We check it against the primary text, correct the page, and update its last-updated date. Where a correction changes what a reader would have done, we note it on the page.