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CORAA University

The unfair advantage for Indian CA firms.

CORAA University is a free library of calculators, assessments, working tools and reference guides built specifically for Indian statutory and tax audit practice. Covers materiality, sampling, risk scoring, fee and time estimation, CARO 2020 and ISQM 1 readiness, plus audit calendars and glossaries — all built by the team building CORAA itself.

Assessments

Know where your firm stands without guessing.

Assessment
AI Readiness Assessment
25 questions across 5 dimensions. Get a personalised score and a 90-day roadmap mailed to your inbox.
Take the test →
Assessment
SQM 1 Gap Assessment
Evaluate your firm across all 8 ISQM 1 components. Get a compliance score and priority action items.
Find the gaps →
Assessment
AI Assurance Framework
Evaluate whether your AI tool is defensible under ICAI / NFRA standards. 12 questions, 4 pillars.
Score your tool →
Assessment
AI Risk Assessment Matrix
Map AI risks to SA 315 procedures. 15 questions across 5 categories. Heat map + recommended audit procedures.
Map the risks →
Calculators

The numbers behind the audit - every working shown.

Calculator
CORAA ROI Calculator
Enter your firm details. See exactly how much time, money and capacity you unlock with CORAA.
Run the numbers →
Calculator
CA Time & Money Calculator
See how many hours your firm loses to manual work and what AI could recover.
Calculate hours →
Calculator
Audit Fee Calculator
Estimate engagement fees based on client profile, complexity and audit approach. Staffing breakdown included.
Quote a fee →
Calculator
Audit Time Estimator
Budget audit hours by client size, complexity and approach. Get a staffing breakdown and AI savings scenario.
Estimate hours →
Calculator
Materiality Calculator
Determine overall materiality, performance materiality and trivial thresholds per SA 320 benchmarks.
Set the threshold →
Calculator
Audit Sampling Calculator
Statistically valid sample sizes per SA 530, random, systematic and monetary unit sampling.
Size the sample →
AS 22 / Ind AS 12
Deferred Tax Calculator
Book vs tax base — DTA, DTL, recoverability. 28K+ download category on legacy spreadsheets — now interactive.
Compute deferred tax →
Schedule II
Depreciation Calculator
Useful-life table, SLM and WDV, single / double / triple shift, 5% residual cap, mid-year pro-ration.
Run depreciation →
Rule 4, Ind AS Rules 2015
Ind AS Applicability Calculator
₹250 Cr / ₹500 Cr net-worth phase test, listed vs unlisted, the NBFC roadmap, and the holding-subsidiary-JV-associate cascade rule.
Test applicability →
Ind AS 116
Lease ROU Calculator
Right-of-use asset, lease liability amortisation, monthly interest + principal split, P&L impact.
Compute lease →
Ind AS 109
ECL Calculator
Simplified provision matrix for trade receivables, ageing buckets, forward-looking adjustment.
Compute ECL →
Sec 2(57)
Net Worth Calculator
The statutory computation with its exclusions (revaluation out) and the Ind AS / CSR / XBRL thresholds it feeds.
Compute net worth →
Sec 43B(h)
MSME Disallowance Checker
Per-invoice 15/45-day MSMED window from acceptance, supplier-class gate (traders out), year-end verdict with the payment-year reversal.
Test an invoice →
Udyam · MSMED Act
MSME Classification Calculator
₹2.5/25/125 Cr investment + ₹10/100/500 Cr turnover composite test (revised 1 Apr 2025), upward-only reclassification rule.
Classify enterprise →
201(1A) · 234E
TDS Interest & Late Fee Calculator
1%/1.5% month-or-part interest meters + the 200/day filing fee capped at TDS, with the 40(a)(ia) exposure flag.
Cost of default →
Form 3CD · Clause 20(b)
Employee Contribution Mapper
PF/ESI employee share, statutory due date, actual payment date and 36(1)(va) disallowance — built for the tax-audit file.
Build Clause 20(b) →
Sec 40(b)
Partner Remuneration Calculator
FA 2024 slabs — max(3L, 90%) on the first 6L, 60% on the balance — with the 12% interest cap and 194T TDS check.
Allowable limit →
IT Act 2025
Section Mapper (1961 → 2025)
Old-to-new section conversion for the provisions auditors cite — 44AB→63, 80C→123, 194s→393 — plus Forms 138/140.
Map a section →
FY 2026-27
TDS Rate Finder
Section-wise rates and thresholds after the 2025 rationalisation, with the Income Tax Act 2025 (Sec 392/393) mapping.
Find the rate →
Sec 394 · old 206C
TCS Rate & Threshold Calculator
Goods, motor vehicles, LRS and overseas tour packages — FY 2026-27 rates, plus the 206C(1H) and 206CCA removals still cited as live.
Compute TCS →
Form 3CD · Clause 44
GST Expense Breakup Calculator
Classify tax-audit expenditure into registered, composition, exempt, unregistered and separately identified GST buckets, with Excel export.
Build Clause 44 →
Sec 47 · Sec 50
GST Late Fee & Interest Calculator
Turnover-capped Section 47 late fee (₹50/day non-nil, ₹20/day nil) + 18% p.a. Section 50 interest on the cash-ledger tax portion only.
Compute the demand →
Sec 22 · Sec 24
GST Registration Applicability Checker
The ₹40L/₹20L/₹10L threshold matrix by state and supply type, plus every Section 24 compulsory-registration trigger.
Check registration →
₹5 Cr AATO
E-Invoice Applicability Checker
Tests the ₹5 crore threshold against ANY financial year since 2017-18 — the most-missed rule — with the notified exemptions.
Check e-invoicing →
Sec 44 · Rule 80
GSTR-9 / 9C Applicability Checker
Annual return and self-certified reconciliation by turnover — the ₹2 Cr optional line and the ₹5 Cr GSTR-9C line.
Check annual return →
GSTN FAQs · ITC
GSTR-9 ITC Table Mapper
Claim, reversal and reclaim scenarios mapped to Table 6B, 6H, 6A1, 7, 8C, 8H1 and 13 — built for annual-return review.
Map ITC tables →
Sec 9(3) · Notif. 13/2017
RCM Applicability Checker
The current notified reverse-charge list — GTA, legal, security, renting, directors, metal scrap — with self-invoicing and ITC notes.
Check reverse charge →
Sec 17(5)
Blocked Credit Checker
Clause-by-clause ineligible-ITC test with the exceptions that unblock credit, including the employer statutory-obligation proviso.
Check your ITC →
IGST Secs 10–13
Place of Supply Determiner
Goods and services routing — movement, bill-to-ship-to, immovable property, events, intermediary — with the IGST vs CGST+SGST consequence.
Determine POS →
Sec 34 · Sec 16(4)
Credit Note & ITC Time-Limit Checker
The 30-November cut-offs by invoice FY, including the Section 16(5)/(6) retrospective windows from Finance (No. 2) Act 2024.
Check the deadline →
Rule 42 · Rule 43
ITC Reversal Calculator
The full T1–T4/C1/C2/D1/D2 common-credit ladder plus the 60-month capital-goods reversal and the annual true-up.
Compute the reversal →
Rule 89(4)/(5)
GST Refund Calculator
Export-under-LUT and inverted-duty refunds on the current formulas, with relevant-date and eligibility notes.
Compute the refund →
Sec 10
Composition Scheme Calculator
Eligibility with disqualifications, the services allowance, the 6% scheme, and the annual tax by business type.
Check eligibility →
FY 2026-27
Income Tax Calculator
Old vs new regime side by side with exact surcharge, marginal relief, 87A rebate and a slab-wise breakup.
Compare regimes →
Sec 10(13A)
HRA Exemption Calculator
The three-limb minimum with the four-metro rule, monthly or annual — and the new-regime warning.
Compute the exemption →
Post-FA (No. 2) 2024
Capital Gains Tax Calculator
LTCG/STCG across asset classes — 112A, the 23 July 2024 property grandfathering computed both ways, FMV-2018 equity.
Compute the gain →
Section 192
Salary TDS Calculator
Monthly TDS with regime election, declared deductions, and previous-employer income under 192(2).
Compute monthly TDS →
Section 11
Trust 85% Application Calculator
The 85% test on payment basis with corpus exclusions, the inter-charity haircut, and Form 9A/10 shortfall routing.
Run the 85% test →
RBI IRACP
NPA / IRAC Classification Calculator
SMA staging to NPA to doubtful D1–D3, with provisioning computed on the secured/unsecured split.
Classify the account →
CC Limits
Drawing Power Calculator
Paid stock and cover-period debtors less margins, capped at sanction — the stock-audit working that flags excess drawings.
Compute DP →
RBI 2019 Framework
Restructured Advance Checker
The financial-difficulty downgrade, monitoring-period performance and principal-repayment upgrade tests.
Check classification →
AY 2026-27
Which ITR Form Applies?
ITR-1 to ITR-7 routing by status and income heads, with the disqualification reasons listed.
Find your form →
Section 6
Residential Status Calculator
The day-count tests, the 120-day high-income rule, RNOR routing and deemed residence under 6(1A).
Determine status →
Sec 139(8A)
ITR-U Additional Tax Calculator
The 25/50/60/70% slabs across the 48-month window with per-AY deadlines and eligibility gates.
Compute the cost →
44AD · 44ADA
Presumptive Tax Calculator
The 8%/6% and 50% computations with the enhanced limits — and the five-year opt-out lock-in trap.
Compute deemed income →
54 · 54F · 54EC
Capital Gains Exemption Calculator
Reinvestment exemptions with the 54F proportionate formula, the ₹10 Cr cap, CGAS deadlines and lock-ins.
Compute the exemption →
Secs 22–27
House Property Income Calculator
GAV, the 30% standard deduction and 24(b) caps, with the ₹2L set-off ceiling.
Compute the income →
194-I · 194-IB
Rent TDS Calculator
Routes the payer to the right section and rate, with the ₹50,000 monthly line and Form 26QC mechanics.
Compute rent TDS →
Sec 194-IA
Property Purchase TDS Calculator
1% on the higher of consideration and stamp value at ₹50L — with the joint-buyer trap and NRI router.
Compute buyer TDS →
Sec 56(2)(x)
Gift Taxability Checker
The ₹50,000 aggregate rule, the relative list, occasion carve-outs and clubbing consequences.
Check taxability →
1961 → 2025
ITA 2025 Form Converter
Old-to-new form-number mapping under the Income-tax Act 2025 — verified pairs only.
Convert the form →
Tax Year
Tax Year Converter
PY/AY against the new unified tax year, with worked timelines across the transition boundary.
Convert →
ROC Filings
ROC Compliance Calendar Generator
A company-type-aware due-date calendar with form variants and additional-fee exposure.
Generate the calendar →
Sec 2(85)
Small Company Checker
The ₹4 Cr / ₹40 Cr test and the full exemption bundle it unlocks, item by item.
Check status →
Sec 141(3)(g)
Company Audit Ceiling Checker
The 20-audits-per-partner ceiling with the excluded classes — firm capacity used vs available.
Check capacity →
XBRL Rules 2015
XBRL Applicability Checker
The listed/₹5 Cr/₹100 Cr tests, exemptions, once-in-always-in, taxonomy routing.
Check XBRL →
Sec 204
Secretarial Audit Applicability
Listed/public thresholds plus the ₹100 Cr borrowings test, with the LODR report distinction.
Check MR-3 →
Sec 138 · Rule 13
Internal Audit Applicability
The listed/unlisted-public/private tiers, the peak-borrowings test, and the Sec 144 bar on your statutory auditor.
Check Sec 138 →
Internal Audit Kickoff
Kickoff Pack Generator
Create the entrance-meeting agenda, stakeholder RACI, scope confirmation, PBC commitments, escalation protocol and minutes log.
Build kickoff pack ->
AI Governance IA
AI Governance Workpaper
Audit enterprise AI governance with an AI inventory, owner RACI, data/privacy controls, model change tests, human review and incident monitoring.
Build AI workpaper ->
Internal Audit PBC
Data Request List Generator
Cycle-wise request tracker for planning, P2P, O2C, R2R, cash, H2R, inventory, fixed assets, treasury, compliance and ITGC.
Build PBC list →
Internal Audit Evidence
Evidence Escalation Tracker
Track overdue PBC requests, evidence blockers, escalation level, fieldwork impact, alternate procedures and reporting consequence.
Escalate evidence ->
Internal Audit Procedures
Programme Generator
Generate cycle-wise objectives, procedures, evidence, sample basis, data requests, analytics, red flags and reviewer prompts.
Build programme ->
Internal Audit Walkthrough
Walkthrough Memo Generator
Document process understanding, system touchpoints, documents traced, control design gaps and RCM handoff before fieldwork.
Build walkthrough memo →
Internal Audit Gaps
Control Design Gap Register
Track design gaps, evidence seen, severity, management action and RCM consequences before control testing.
Build gap register ->
Internal Audit Ratings
Issue Rating Matrix Generator
Score observations by impact, likelihood, control weakness, recurrence, compliance sensitivity and pervasiveness.
Build rating matrix ->
Internal Audit Plan
Annual Plan Generator
Risk-ranked audit universe mapped to quarters, hours, reviewers, continuous monitoring candidates and audit committee summary sheets.
Build annual plan →
Internal Audit Capacity
Resource Capacity Planner
Compare annual-plan hours against team capacity, quarter loading, utilization, specialist demand, buffer and co-sourcing gap.
Plan capacity ->
Internal Audit Sampling
Sampling Plan Generator
Plan control and substantive samples by cycle, risk, population, frequency, selection basis, replacement rule and deviation conclusion.
Build sampling plan →
Internal Audit Fieldwork
Fieldwork Testing Tracker
Track RCM tests, samples, evidence status, exceptions, reviewer progress and report readiness.
Track testing ->
Internal Audit Report
Observation Report Generator
Draft executive summary, observation register, audit committee summary, management response tracker and ATR-ready Excel/PDF pack.
Build report pack →
Internal Audit MIS
Dashboard Pack Generator
Create audit committee dashboards for plan progress, cycle status, monitoring exceptions, observation ageing and overdue actions.
Build dashboard pack ->
ITGC IA
ITGC Audit Workbook
Excel/PDF workbook for access, privileged users, SoD, changes, backup/DR, interfaces, audit logs, report reliability and monitoring.
Build workbook →
P2P IA
Procure to Pay Audit Workbook
Excel/PDF workbook for vendor master, PR, PO, GRN, invoice match, GST/TDS/MSME, payments, advances and ERP access.
Build workbook →
O2C IA
Order to Cash Audit Workbook
Excel/PDF workbook for customer master, credit, orders, dispatch, billing, GST, collections, credit notes, receivables and cut-off.
Build workbook →
R2R IA
Record to Report Audit Workbook
Excel/PDF workbook for GL master, close calendar, journal testing, reconciliations, accruals, provisions, reporting and ERP access.
Build workbook →
H2R IA
Hire to Retire Audit Workbook
Excel/PDF workbook for hiring, employee master, attendance, payroll, PF/ESI/PT, salary TDS, exits, F&F and HRMS access.
Build workbook →
Cash Bank IA
Cash and Bank Audit Workbook
Excel/PDF workbook for bank master, mandates, receipts, payments, BRS, petty cash, deposits, cut-off, access and monitoring exceptions.
Build workbook →
Inventory IA
Inventory Audit Workbook
Excel/PDF workbook for SKU master, GRN, QC, issues, transfers, stock count, ageing, NRV, costing, cut-off, scrap and access.
Build workbook →
Fixed Assets IA
Fixed Assets Audit Workbook
Excel/PDF workbook for capex approval, CWIP, FAR, physical verification, depreciation, disposal, impairment, insurance and access.
Build workbook →
Treasury IA
Treasury and Cash Management Audit Workbook
Excel/PDF workbook for bank mandates, cash forecast, borrowings, covenants, investments, BG/LC, forex, payments and BRS.
Build workbook →
Compliance IA
Statutory and Tax Compliance Audit Workbook
Excel/PDF workbook for GST, ITC, TDS/TCS, income tax, ROC, payroll statutory, notices, portal access and monitoring.
Build workbook →
Manufacturing IA
Manufacturing Audit Workbook
Excel/PDF workbook for production, BOM, stores, inventory, WIP, job work, scrap, capex, compliance and ERP controls.
Build workbook →
NBFC RBIA
NBFC Internal Audit Workbook
Excel/PDF workbook for RBIA, loan files, NPA/IRACP, collections, ECL, ALM, RBI returns and ITGC.
Build workbook →
Retail IA
Retail Branch Audit Workbook
Excel/PDF workbook for branch visits, POS/cash reconciliation, stock count, refunds, discounts and monitoring exceptions.
Build workbook →
Healthcare IA
Hospital Audit Workbook
Excel/PDF workbook for patient billing, TPA claims, pharmacy, consumables, doctor payouts, assets and HIS controls.
Build workbook →
Logistics IA
Logistics Warehouse Audit Workbook
Excel/PDF workbook for inbound GRN, dispatch, POD, freight billing, inventory custody, e-way bills, fleet and WMS/TMS controls.
Build workbook →
Project IA
Real Estate Project Audit Workbook
Excel/PDF workbook for RERA, bookings, collections, project costs, contractor RA bills, materials, brokerage and handover.
Build workbook →
NGO IA
NGO Trust Audit Workbook
Excel/PDF workbook for donations, grants, FCRA, programme evidence, procurement, payroll, fund accounting and compliance.
Build workbook →
SaaS IA
IT Services SaaS Audit Workbook
Excel/PDF workbook for subscription revenue, project billing, cloud spend, access, releases, exports and support controls.
Build workbook →
Hotel IA
Hotel Hospitality Audit Workbook
Excel/PDF workbook for room revenue, OTA settlements, POS, F&B inventory, banquets, payroll, licences and PMS/POS controls.
Build workbook →
Education IA
Education Institution Audit Workbook
Excel/PDF workbook for admissions, fee billing, collections, scholarships, grants, payroll, assets and SIS/LMS controls.
Build workbook →
Pharma IA
Pharma Audit Workbook
Excel/PDF workbook for GMP documents, batch records, QC release, inventory expiry, samples, pricing and ERP/LIMS/QMS controls.
Build workbook →
Sec 148 · CRA Rules
Cost Records & Cost Audit Applicability
The ₹35 Cr records line, the twin turnover tests by sector table, and the CRA-1 to CRA-4 calendar.
Check cost audit →
Sec 195 · Rule 37BB
Section 195 & Form 15CA/15CB
Chargeability, the right Part of 15CA, whether 15CB is needed — and what 206AA does when the payee has no PAN.
Route the remittance →
194Q vs 206C(1H)
TDS or TCS on Sale of Goods?
Who deducts, who collects, on what base — with the proviso that took 206C(1H) out of play from 1 April 2025.
Settle it →
Schedule III
11-Ratio Calculator
All eleven mandatory ratios on prescribed formulas, with the >25% variance flags.
Compute the ratios →
Schedule III
Receivables Ageing Analyzer
The prescribed ageing matrix generated disclosure-ready, with an ECL provision feed.
Build the ageing →
AS 3 · Ind AS 7
Cash Flow Statement Builder
Indirect-method CFS from PBT to closing cash, with the standards’ classification differences.
Build the CFS →
Ind AS 33
EPS Calculator
Basic and diluted with time-weighted shares, bonus/rights adjustments and dilutives.
Compute EPS →
Ind AS 36
Impairment Calculator
Value-in-use DCF vs fair value less costs, CGU goodwill allocation, reversal rules.
Test impairment →
Ind AS 23
Borrowing Cost Capitalisation
Specific vs general borrowings and the weighted capitalisation rate, with the timing rules.
Compute capitalisation →
Ind AS 21
Forex Restatement Calculator
Monetary vs non-monetary routing, closing vs transaction rate, P&L vs OCI.
Restate balances →
Ind AS 108
Segment Reporting Checker
The three 10% tests computed precisely plus the 75% coverage check.
Test segments →
EPF 1952
EPF Contribution Calculator
The 12%+12% split with the EPS cap, EDLI and admin — full employer cost per employee.
Compute PF →
ESI 1948
ESI Contribution Calculator
0.75%/3.25% at the ₹21,000 line, with the contribution-period crossing rule.
Compute ESI →
Bonus Act 1965
Statutory Bonus Calculator
The 8.33%–20% band on the ceiling substitution, with eligibility and timing.
Compute bonus →
State PT Acts
Professional Tax Calculator
Verified state-wise slabs with the ₹2,500 cap and registration notes.
Compute PT →
State LWF Acts
LWF Calculator
State-wise contributions, periodicity and due dates — verified, flagged where not.
Compute LWF →
Payroll
Payroll Compliance Calendar
A state-aware monthly due-date grid across PF, ESI, PT, LWF and TDS.
Generate the grid →
F&F
Full & Final Settlement Calculator
Every component with its tax treatment — gross vs taxable, exemption limits applied.
Compute F&F →
Gratuity Act 1972
Gratuity Eligibility Checker
The 5-year test with the judicial 240-day position, 15/26 computation, ₹20L cap.
Check entitlement →
TDS Certificates
Form 16 Decoder
Part A vs Part B, what each field means for filing, and common 26AS/AIS mismatches.
Decode Form 16 →
EMI · CARO 3(iii)
Loan Amortisation Generator
A month-wise schedule built for audit verification — interest tie-out and balance confirmation.
Generate the schedule →
ICAI GN, 10th edn (Rev. 2025)
F&O Turnover Calculator
Absolute P&L sum on squared-off trades plus option-sale premium — the AY 2026-27 method, reinstating what the 8th edition removed.
Compute turnover →
Sec 208 · 234B · 234C
Advance Tax & 234B/234C Calculator
Instalment-shortfall interest against the 15/45/75/100% schedule (or the presumptive single 15 March instalment) plus year-end 90% Sec 234B test.
Compute interest →
Schedule II vs Sec 32/33
Depreciation Comparator
One asset in, two depreciation figures out: Schedule II SLM/WDV vs the Income Tax block-of-assets WDV, incl. the 180-day half-rate rule.
Compare the two →
Sec 403 · uncapped
ROC Additional Fee Calculator
Flat ₹100/day additional fee since 1 Jul 2018, no cap, on top of the paid-up-capital fee slab — for AOC-4, MGT-7/7A and ADT-1.
Compute the fee →
Sec 43CA · 50C · 56(2)(x)
Stamp Duty Safe Harbour Calculator
The 10% tolerance band between sale consideration and stamp duty value — deemed-consideration exposure for the seller AND the buyer, in one test.
Test the transaction →
Sec 10(10AA) · Ind AS 19
Leave Encashment Calculator
₹25 lakh lifetime exemption cap (4-leg test) plus the Ind AS 19 DBO via Projected Unit Credit — the direct sibling of the gratuity calculator.
Compute the DBO →
Sec 56(2)(viib) · abolished 1 Apr 2025
Angel Tax Calculator (Legacy)
For pre-1 Apr 2025 issuances only — Rule 11UA(4) 10% safe harbour + DPIIT ₹25 Cr exemption test, for legacy audits and open assessments.
Test an issuance →
Sec 44AB
Tax Audit Applicability Checker
The 1 Cr/10 Cr and 50 L/75 L limits, both 5%-cash tests, 44AD/44ADA traps, 3CA vs 3CB, Sec 271B exposure.
Audit required? →
Sec 44AA
Books of Account Calculator
₹1.5L specified-profession threshold, ₹2.5L/25L (individual/HUF) vs ₹1.2L/10L (others), Rule 6F prescribed books, 44AD/44ADA exemption.
Books required? →
Section 135
CSR Calculator
Section 135 applicability, 2% of average net profit, unspent CSR routing to ongoing / Schedule VII.
CSR obligation →
Section 197
Managerial Remuneration
11% overall + per-MD caps, Schedule V Part II effective-capital slabs for inadequate-profit years.
Check remuneration →
Section 139
Auditor Rotation Tracker
5+5 year terms with 5-year cooling-off, network firm aggregation, eligibility for re-appointment.
Track rotation →
Section 188
RPT Threshold Calculator
Test Related Party Transactions against Sec 188 thresholds. SEBI LODR Reg 23 overlay for listed entities. CARO clause (xiii).
Test RPT →
Section 186
Loan Cap Calculator
Inter-corporate loan, guarantee and investment ceiling — 60% / 100% test, special resolution routing.
Test loan cap →
SA 570
Going Concern Scorer
Score financial, operating and other indicators per SA 570 (Revised). EOM / Material Uncertainty / Adverse routing.
Score going concern →
SA 240
JE Risk Scorer
Journal-entry red-flag scoring — 16 SA 240 fraud indicators. Routing to substantive / NOCLAR / Sec 143(12) reporting.
Score JE risk →
IT Act · cash
Cash Compliance Checker
Test cash receipts / expenditure / loans / deposits against Sec 269ST, 40A(3), 269SS, 269T. Penalty exposure + Form 3CD clause.
Check cash compliance →
Ind AS 19 / AS 15
Gratuity Calculator
Statutory gratuity (Payment of Gratuity Act 1972) + DBO via Projected Unit Credit method. Auditor sanity-check of the actuary’s report.
Compute DBO →
Schedule III
Schedule III Validator
Paste your trial balance — auto-mapped to Schedule III captions. Catch mis-classifications before BS / P&L finalisation.
Map accounts →
Ind AS 115
Revenue Recognition Tester
Walk a contract through the 5-step model — POs, allocation, point-in-time vs over-time. Get revenue recognised this period.
Test revenue →
ICAI Guidelines 2025
ICAI 60 Tax Audit Cap Calculator
Per-partner compliance with the 60 tax-audit ceiling effective 1 April 2026. Strict per-partner, cross-firm aggregation, exclusions.
Test 60-cap →
Tools

Working artefacts - standards-aligned.

Tool
Audit Risk Scorer
Rate inherent and control risk factors for any audit area. Get detection risk target and recommended procedures.
Score the risk →
Tool
Audit Checklist Generator
Input client type, complexity and risk, generate a customised audit checklist by area and phase.
Generate checklist →
Tool
CARO 2020 Applicability Checker
Instantly see which of the 21 CARO 2020 clauses apply to your audit engagement.
Check applicability →
Tool
SQM 1 Implementation Checklist
50-item interactive checklist to track your firm's SQM 1 implementation progress before April 2026.
Track progress →
AI Lab · new
CORAA AI Lab
Free practice ground for AI in audit — practical guide, prompt library, tool guides (Claude, ChatGPT, Perplexity), CARO 2020 navigator, SA-by-SA library.
Open the AI Lab →
AI Lab · navigator
CARO 2020 Clause Navigator
All 21 clauses interactive — reporting requirement, verification checklist, sample observation language.
Open navigator →
Evaluation · AQMM v2.0
AI Audit Tool Evaluation Checklist
46-criterion scorecard for evaluating AI audit software for Indian CA firms — across compliance, data security, audit-grade features, integrations, pricing, quality. Mapped to ICAI AQMM v2.0.
Open checklist →
AI Lab · library
SA Procedure Library
30 Standards on Auditing — objective, key requirements, typical procedures, common pitfalls.
Browse SAs →
References

Calendars, glossaries, kits - ready when you are.

Reference
Audit Glossary
150+ terms across the entire Indian audit and assurance landscape, alphabetically organised.
Browse the glossary →
Reference
Audit Calendar
Complete 2026 compliance calendar with Income Tax, GST and TDS deadlines.
See the calendar →
Reference
2026 Audit Season Kit
A 15+ page PDF: checklists, templates, timelines and planning tools for the season.
Download the kit →
Reference
Downloads & Templates
Email-gated checklists, templates and buyer's guides for Indian CA firms.
Browse downloads →
Industry guides · new
Audit guides by industry
Practitioner walkthroughs for NBFC, bank branch, charitable trust, co-operative society, and educational institution audits — with authoritative sources and CORAA cross-references.
Browse industry guides →
Templates · 95+
Audit template generator
ICAI working papers, Form 3CD, Trust audit Form 10B, Bank audit pack, GST audit, CA certificates, income-tax notice replies and appeals, deeds. Word format, free.
Open template library →
NFRA · 19 orders
NFRA Enforcement Tracker
Every public NFRA enforcement order 2022-2026 — penalty amounts, debarments, audited entity, FY, root cause, SAs cited. Sourced from official NFRA orders.
Open tracker →
Decision trees · 8
Audit Decision Trees
Yes/No flowcharts for CARO 2020, Section 188 RPT, tax audit u/s 44AB, Ind AS, NFRA jurisdiction, Sec 143(12) fraud reporting, opinion type, SQM 1.
Browse trees →
BRSR · FY 2026-27
BRSR Core Assurance Playbook
Practitioner playbook for the SEBI BRSR Core 9-KPI reasonable assurance engagement. Mandatory for top 1000 listed from 1 April 2026.
Open playbook →
Peer review · 31 Dec 2026
Peer Review Phase IV Readiness
19-item self-assessment across firm-level quality management, engagement documentation and reporting. Anchored in SQM 1.
Self-assess →
DPDPA 2023
DPDP Audit Impact for CA Firms
Two-lane brief — SDF audit as a new service line, and CA-firm own DPDPA compliance with a 10-point self-assessment.
Read brief →
Forensic audit
Forensic Audit Guide
Statutory vs forensic, 6 common fraud patterns with red flags + AI signal, ICAI FAFD course pathway.
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Q&A · 120
Top 120 Audit Q&A
Single-page Q&A reference across SAs, CARO 2020, Companies Act, Income Tax, GST, Ind AS, audit reporting, quality management, ESG, technology.
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