CORAA

Client Onboarding and KYC Checklist for CA Firms

A checklist for taking on a client: identity, standing, authority and access, previous professional, independence and risk.

Free · CORAA original — SA-aligned
Updated 16 Oct 2026
Use
Before the first engagement
Covers
KYC, authority, ethics
Avoid
Storing portal passwords
Format
Word
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Addressed to
Recipient of the letter — usually the company's board.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

Type of client: ___ | Services proposed: ___ | Prepared by: ___ | Date: ___

1. Identity and standing

2. Authority and access

3. Professional checks

↑ 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.

Why not collect the client portal passwords?
Passwords create a security and responsibility risk for both sides. Portals provide a way to add a professional as an authorised representative, which gives access without sharing the password.
Does a CA need to contact the previous auditor?
For an audit, the Companies Act and the ICAI Code of Ethics set out what a new auditor must do before accepting. Follow the current provisions for the engagement.
How long should KYC records be kept?
Keep them with the engagement file for the period your firm policy and the law require. Ask your quality reviewer for the period.
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