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CORAA University· विद्यालय

The unfair advantage for Indian CA firms.

Free tools, calculators, assessments and references built for Indian audit practice, by the team building Coraa.

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 →
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 →
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 · 47
Audit template generator
ICAI working papers, Form 3CD, Trust audit Form 10B, Bank audit pack, GST audit, internal audit, certificates. 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.
Open guide →
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.
Browse Q&A →
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CORAA University, Free Tools & Resources for Indian CA Firms | CORAA