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University · 23 interactive calculators

Audit Calculators.

23 free interactive calculators for Indian Chartered Accountants. Anchored in ICAI Standards on Auditing, Companies Act 2013, Income Tax Act 1961, Ind AS / AS frameworks, and CARO 2020. Each calculator runs in your browser, no sign-up needed, and ships with how-it-works, worked example, common pitfalls and FAQ.

Audit Standards

5 calculators

SA 320
Materiality Calculator
Overall, performance and trivial materiality across PBT, revenue, total assets and total expenses benchmarks. Entity-type adjustments for listed, NBFC, nonprofit and unlisted private.
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SA 315 (Revised 2020)
Audit Risk Scorer
Inherent / Control / Detection risk model. Significant-risk routing. ITGC considerations under SA 315 (Revised 2020).
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SA 530
Audit Sampling Calculator
Monetary Unit Sampling (MUS) + attribute sampling. Confidence level, tolerable and expected misstatement → sample size.
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SA 570 (Revised)
Going Concern Indicator Scorer
Score the 22 Appendix-A indicators. EOM / Material Uncertainty / Adverse opinion routing. CARO clause (xix) impact.
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SA 240 + Sec 143(12)
Journal Entry Risk Scorer
Score a JE against 16 SA 240 fraud red-flags. Routes to substantive testing / NOCLAR / Sec 143(12) ADT-4 reporting.
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Companies Act 2013

6 calculators

CARO 2020 Order
CARO 2020 Applicability Checker
Test whether CARO 2020 applies — small-private-co exemption, banking / insurance / Section 8 carve-outs, 21 reporting clauses.
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Sec 139(2) + Rule 5
Section 139(2) Auditor Rotation Tracker
5+5-year statutory auditor rotation under Section 139(2). Common-partner test, cooling-off, applicability across listed / unlisted public / private ≥ ₹20 cr / borrowings ≥ ₹50 cr.
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Sec 135 + Schedule VII
CSR Section 135 Calculator
Test Section 135 CSR applicability (net worth ≥ ₹500 cr / turnover ≥ ₹1,000 cr / net profit ≥ ₹5 cr). 2% spend + ongoing-project routing.
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Sec 197 + Schedule V Part II
Section 197 Managerial Remuneration
11% / 5% / 10% / 1% / 3% caps for adequate-profit years. Schedule V Part II slab-based limits for inadequate-profit years.
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Sec 188 + Rule 15 + LODR Reg 23
Section 188 RPT Threshold Calculator
Related Party Transactions against Section 188 thresholds and Rule 15. SEBI LODR Reg 23 material RPT overlay for listed entities.
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Sec 186
Section 186 Inter-Corporate Loan Cap
60% / 100% test for loans, guarantees, investments. Special resolution routing. Unanimous board resolution requirement.
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Income Tax

1 calculator

Sec 269ST / 40A(3) / 269SS / 269T
Cash Transaction Compliance Checker
Test cash receipts (Sec 269ST — ₹2L limit), business expenditure (Sec 40A(3) — ₹10K / ₹35K), loans / deposits (Sec 269SS / 269T — ₹20K). Penalty exposure + Form 3CD reporting.
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Ind AS / AS

7 calculators

AS 22 / Ind AS 12
Deferred Tax Calculator
Balance-sheet approach (Ind AS 12) or income-statement approach (AS 22). Recoverability test for DTA. OCI / equity classification. MAT credit handling.
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Schedule II Companies Act 2013
Schedule II Depreciation Calculator
Useful-life-based SLM / WDV with 5% residual cap, shift adjustments, mid-year pro-ration, component accounting.
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Ind AS 116
Ind AS 116 Lease Calculator
Right-of-Use (RoU) asset, lease liability, monthly interest + principal split. P&L impact, short-term and low-value lease exemptions.
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Ind AS 109
Ind AS 109 ECL Calculator
Expected Credit Loss — three-stage general model and simplified approach for trade receivables (provision matrix with forward-looking adjustment).
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Ind AS 115
Ind AS 115 Revenue Recognition Tester
5-step model walkthrough — contract identification, performance obligations, transaction price, allocation, point-in-time vs over-time recognition.
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Ind AS 19 / AS 15 + PoG Act 1972
Gratuity Actuarial Calculator
Statutory gratuity (PoG Act 1972) + Defined Benefit Obligation (DBO) via Projected Unit Credit method.
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Schedule III Companies Act 2013
Schedule III Mapping Validator
Map trial-balance accounts to Schedule III captions (Division I — AS, Division II — Ind AS, Division III — NBFC Ind AS).
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Practice Management

4 practice tools

Section 142 + AQMM v2.0
Audit Fee Calculator
Estimate statutory audit fees by turnover, complexity, framework (AS vs Ind AS), subsidiaries, first-year premium.
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SQM 1 + AQMM v2.0
Audit Time Estimator
Hours by audit phase (planning, controls, substantive, completion) and staff level (partner / manager / staff). NFRA-jurisdiction adjustments.
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ICAI AQMM v2.0
AI ROI Calculator for Audit Firms
Quantify ROI of AI adoption in a CA practice — hours saved, capacity unlocked, quality and regulatory benefits.
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ICAI Guidelines 2025 · effective 1 Apr 2026
ICAI 60 Tax Audit Cap Calculator
Test per-partner compliance with the ICAI 60 tax-audit ceiling. Strict per-partner, cross-firm aggregation, exclusions for presumptive / GST / co-op / trust / internal audits.
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Built on the same data CORAA runs on.

Each calculator is anchored in the same statutes, standards and rules CORAA operationalises across the audit workflow.

Evaluation ChecklistAll SAsAll CARO 2020 clauses