Audit & Assurance Services in Delhi | Statutory, Tax, Internal & Forensic Audit

In a Nutshell: Eleven Audit Services, One CA-Led Desk

Startup Advisory provides audit and assurance services from Saket, New Delhi — the audits the law requires (statutory audit under the Companies Act, 2013, tax audit under Section 44AB / Section 63 of the Income-tax Act, 2025, internal audit under Section 138), the audits lenders ask for (stock and concurrent audit), the audits owners commission to protect the business (store, fixed asset, investigation), and the due diligence that deals depend on.

Required by law: statutory audit, tax audit, internal audit (above Rule 13 limits).
Asked for by banks: stock audit, concurrent audit.
Assets and inventory: fixed assets audit, asset verification & tagging, store audit.
When something is wrong: investigation & forensic audit.
Deals and lenders: financial due diligence, secretarial due diligence.
Provider: Startup Advisory, CA firm in Saket, New Delhi 110030. Call 9311972982.

Reviewed by CA Neeraj Rohilla, FCA — Chartered Accountant, Startup Advisory, Saket, New Delhi.

Our Audit & Assurance Services

Internal Audit →Risk-based internal audit under Section 138 — process reviews, control testing and quarterly reports to the board or audit committee.

Stock Audit →Bank-mandated stock audits for working capital borrowers — physical verification, valuation, ageing and drawing power.

Fixed Assets Audit →Fixed asset register review, capitalisation, depreciation, CWIP and title checks — aligned to CARO 2020 clause 3(i).

Asset Verification & Tagging →Physical verification of every asset, barcode/QR tagging and a fixed asset register reconciled to the ground.

Store Audit →Stores and inventory controls — receipts, issues, consumption, min-max levels, slow-moving stock and leakage.

Investigation Audit →Forensic and investigation audits into suspected fraud, misappropriation and disputes — evidence-grade, confidential.

Financial Due Diligence →Buy-side and sell-side financial due diligence for acquisitions, mergers, JVs and lenders — quality of earnings, net debt, working capital.

Secretarial Due Diligence →Companies Act compliance trail — share capital, ROC filings, registers, minutes, charges and FEMA filings — for deals and lenders.

Statutory Audit →Annual statutory audit of companies under the Companies Act, 2013 and of LLPs above the audit limits — with CARO 2020 reporting.

Tax Audit →Income-tax audit under Section 44AB (Section 63 of the Income-tax Act, 2025 from Tax Year 2026-27) — Form 3CA/3CB-3CD, now Form 26.

Concurrent Audit →Real-time audit of transactions for banks under RBI’s concurrent audit guidelines, and for businesses with high-volume payments.

Which Audit Do You Need?

Most businesses arrive with a request from someone else — the Registrar, the income-tax department, a bank, a buyer. This table maps who needs each audit, the law or document behind it, and what you receive at the end.

Service	Who needs it	Basis	What you get
Statutory audit	Every company; LLPs above ₹40 lakh turnover or ₹25 lakh contribution	Companies Act, 2013; LLP Act, 2008	Audit report (with CARO 2020 where applicable)
Tax audit	Business turnover > ₹1 crore (₹10 crore with ≤5% cash); professionals > ₹50 lakh; certain presumptive cases	Section 44AB (1961 Act); Section 63 (2025 Act) from Tax Year 2026-27	Form 3CA/3CB + 3CD; Form 26 from Tax Year 2026-27
Internal audit	Listed companies and companies above Rule 13 limits; voluntary for others	Section 138, Companies Act; Rule 13	Quarterly reports to board / audit committee
Concurrent audit	Banks (RBI guidelines, 18 Sept 2019); businesses by choice	RBI circular; management policy	Monthly transaction audit reports
Stock audit	Working capital borrowers, as required by the lender	Sanction terms / bank credit policy	Bank-format report, drawing power
Store audit	Management	Voluntary	Control findings, leakage, savings
Fixed assets audit	Management; supports CARO 3(i)	Voluntary	Reconciled FAR, adjustment entries
Asset verification & tagging	Management; supports CARO 3(i)(b)	Voluntary	Tagged assets, exception reports
Investigation audit	Board, promoters, counsel, lenders	Voluntary; ICAI FAIS	Factual report with evidence file
Financial due diligence	Buyers, sellers, lenders, JV partners	Transaction-driven	FDD report, SPA inputs
Secretarial due diligence	Buyers, lenders, investors, IPO candidates	Transaction-driven	Secretarial DD report, remediation plan

How we work

CA-led: every engagement is planned and signed off by a chartered accountant; reports carry a UDIN where ICAI requires one.
Fixed fee, scoped first: we agree scope, timeline and fee in writing before fieldwork starts.
Independence first: Section 144 of the Companies Act bars a company’s auditor from also keeping its books or acting as its internal auditor. We check conflicts before we accept any audit, and act on only one side of a transaction.
Findings you can act on: every report ranks findings by impact and pairs each one with a practical fix, an owner and a date.
One desk for the follow-through: where independence allows, the same team can fix what the audit finds — through bookkeeping, Virtual CFO, GST and income-tax support.

Frequently Asked Questions

Eleven: statutory audit, tax audit, internal audit, concurrent audit, stock audit, store audit, fixed assets audit, asset verification and tagging, investigation (forensic) audit, financial due diligence and secretarial due diligence. Each is led by a chartered accountant from our office in Saket, New Delhi.

A statutory audit is mandatory for every company under the Companies Act, 2013, and for LLPs with turnover above ₹40 lakh or contribution above ₹25 lakh. A tax audit is mandatory when income-tax limits are crossed (Section 44AB, or Section 63 of the Income-tax Act, 2025 from Tax Year 2026-27). Internal audit is mandatory for companies above the Rule 13 thresholds. Concurrent audit is required of banks under RBI guidelines. The others are commissioned by management, lenders or deal parties.

No. Section 144 of the Companies Act prohibits a company’s statutory auditor from providing accounting and bookkeeping, internal audit and certain other services to it. We tell you upfront which of our services we can and cannot provide together, and we decline audits of companies whose books we keep.

Yes. We are based in Saket, New Delhi and serve clients across Delhi NCR in person. Many audit procedures can be done remotely with read-only system access, and we travel for physical verification, stock and store audits and fieldwork where needed.

Each engagement is scoped on a call — entity size, locations, transaction volumes, period and reporting requirements — and we quote a fixed fee before starting. Call 9311972982.

Start with who is asking. The law (statutory, tax, internal for large companies), your bank (stock audit, concurrent audit for banks), a buyer or investor (financial and secretarial due diligence), or your own concern about leakage or fraud (store, internal, investigation audit). The table on this page maps each one; or call us and we will tell you in ten minutes.

Our Testimonials

Vishal Singh

Best CA service. He provided the best solution at the last moment. Thanks for your service.

Ajay Philip

It was wonderful to work with KNAP. Good knowledge on taxation with prompt response.

Pranshu Gaur

Had a great experience working with Neeraj for my income tax filing. Would definitely recommend him to friends and family.

Ravish Mehta

KNAP was professional in all their dealings with us. Their processes were extremely clear and easy to understand. The project team associated with us kept us in loop on daily basis. Overall it was a good experience with them.

Mohit Aggarwal

I recently used KNAP ADVISORY for assistance with company registration and compliance, and I must say, I am thoroughly impressed with their service. From start to finish, they demonstrated a high level of professionalism and expertise that exceeded my expectations.

Sanjeev Sharma

Your professional team has shown outstanding dedication and merit recognition.

Realtoadvisors

Excellent very prompt service. Well experienced team members. Trusted company, we would like to recommend KNAP ADVISORY if you have any type of corporate registration, they serve client's from Pan India every states & best part the service charge is very reasonable.

Sakshi Gupta

I am extremely delighted by the quick service of KNAP advisory team . They assisted me in the registration of my company within a short span of time. Not only this, they took care of every little thing which is required after the registration as well. Their professionalism, quick service and punctuality has amazed me. My experience with KNAP has been captivating and mesmerising. I would like to express my gratitude to Mr. Vipin and Mr. Neeraj who have taken care of every thing in this process.

Rudranath Trip

Knap Advisory's personalized approach sets them apart in the realm of CA consulting. Their team not only possesses a strong grasp of accounting principles but also goes the extra mile to understand the intricacies of your business. I appreciated their attention to detail, which translated into accurate financial analysis and strategic advice. The efficiency and transparency displayed throughout our interactions solidify Knap Advisory as a trustworthy partner for navigating complex financial landscapes.

Yash Rohilla

Knap Advisory is a standout CA consulting firm that impressed me with their expertise and commitment. Their team demonstrated in-depth knowledge of tax regulations and provided tailored solutions for my business. Timely responses and clear communication made the collaboration seamless. I highly recommend Knap Advisory for their professionalism and reliable financial guidance.

Sandro Cottus

Knap Advisory provides best service in their domain.

Azan Hosein Photography

Awsum and fast service and the company and the employes are very Co-operative excellent service regarding company registration and enrolment.

Neetu Yadav

What sets Knap Advisory apart is their dedication to delivering exceptional client service. The team was highly professional, responsive, and always available to address my questions and concerns. They fostered a collaborative and communicative environment, making me feel valued as a client and ensuring that my specific needs were met.