How to Choose an Internal Audit Partner in India: Independence Checks, 7 Criteria and a ScorecardÂ
Does a clean internal audit report mean your business is sound, or that the audit looked in the wrong places?Â
Operational Due Diligence in India: Process, Checklist and How Findings Shape Price and Deal Terms
Can a business with spotless financials still fall short once the deal closes? Spotless accounts can hide a business that
Audit Rotation in India: Who Must Rotate Under Section 139, How Long Auditors Can Stay and What Boards Should Do NextÂ
Audit rotation is the Companies Act, 2013 requirement that prescribed companies replace their statutory auditor after a fixed tenure. Section
First Auditor Appointment for Indian Subsidiaries: The 30-Day Deadline, Who Appoints, and Whether ADT-1 Is NeededÂ
If your foreign parent has just incorporated an India entity, first auditor appointment for subsidiary companies in India is the
Tax Due Diligence for M&A Deals in India: 2026 Risks, Structuring and Indemnities Under the New Income-tax ActÂ
If you are buying, selling or merging a company in India in 2026, tax due diligence shows what the target
AI in Due Diligence: How Artificial Intelligence Is Changing M&A Risk Assessment in 2026
What if your deal team could read every contract in the data room before the first management meeting? In 2026,
Startup Due Diligence Checklist in India (2026): What Investors Verify Under the Companies Act, FEMA and Income-tax Law
A signed term sheet is a commitment to investigate, not a commitment to invest. The gap between the two is
CARO 2020 Internal Audit Checklist: Documents Indian Auditors Ask For, Clause by Clause
A CARO 2020 internal audit checklist helps finance teams collect the documents, reconciliations and explanations a statutory auditor may ask
CARO 2020 Internal Audit Checklist: Documents Indian Auditors Ask For, Clause by Clause Read Post »
Financial Due Diligence in India: What It Covers and How It Works
Financial due diligence is a structured review of a target company’s financial records, earnings quality, cash flows and obligations before
Financial Due Diligence in India: What It Covers and How It Works Read Post »
How to Determine the Scope of an Internal Audit in India: Rule 13, Risk Scoring and Exclusions Explained
The scope for internal audit is the written boundary of an engagement: which processes, entities, locations and time periods are
ICFR Qualification in India: What to Do Next and Who Can Do ICFR Implementation and Testing
An ICFR qualification is a modified opinion in the statutory auditor’s report on internal financial controls. Section 143(3)(i) of the
The 2026 ICFR Audit Checklist for Indian Companies: Testing Controls and Documenting Evidence under the Companies ActÂ
If your statutory auditor asked you today to prove that your bank reconciliation control worked in every one of the