Attestation and Certification Services involve the professional verification, validation, and certification of financial statements, documents, and factual information, as permitted under applicable Indian statutes, rules, regulations, notifications, and regulatory frameworks, including those issued by RBI, SEBI, MCA, GST Authorities, MSME Ministry, RERA Authorities, Banks, and Government Departments.
These services are rendered over and above routine audit and tax certifications, and are issued based on examination of books of accounts, records, supporting documents, and management representations, in accordance with ICAI Guidance Notes and ethical standards.
Scope of Attestation & Certification Services
A. Financial & Accounting Certifications
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Certification of Financial Statements
Certification of financial statements for specific purposes such as regulatory submissions, tenders, internal approvals, or third-party reliance, based on examination of books and records. -
Certificate of Turnover / Sales
Certification of turnover figures for GST, MSME registration, tenders, statutory filings, and government schemes. -
Statement of Assets & Liabilities
Preparation and certification of assets and liabilities statements for banks, authorities, and regulatory disclosures. -
Fixed Asset Verification Certificate
Certification of existence, ownership, and value of fixed assets based on records and verification procedures.
B. Banking, Finance & Solvency Certifications
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Certificate of Net Worth
Issued for bank finance, credit facilities, guarantees, tenders, visas, and regulatory purposes. -
Solvency Certificate
Certification of financial solvency of individuals or entities for courts, banks, government authorities, and contractual requirements. -
Financial Commitment Certificate
Certification of financial capability or commitment for overseas investments, joint ventures, and regulatory approvals. -
End-Use Certificate
Certification of utilisation of funds for specified purposes, commonly required by banks and financial institutions.
C. Taxation & Regulatory Certifications
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Certification of Refund Application under GST Act, 2017
Certification required for GST refund claims, including verification of turnover, ITC, and supporting documentation. -
Certification of Claiming Statutory Deductions & Exemptions
Certification for deductions and exemptions under Income-tax and other applicable laws, as required by authorities or third parties. -
Certification of Foreign Remittances to Outside India
Certification in relation to foreign remittances under FEMA and RBI guidelines, including Form 15CA/15CB related certifications.
D. Government Schemes & Sector-Specific Certifications
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Certification for Availing Schemes under MSME Act
Certification of turnover, investment, and eligibility for MSME registration and government incentives. -
Certification under RERA
Certifications required under the Real Estate (Regulation and Development) Act, including project-related and financial certifications. -
Certification as Required under Various Statutes
Certifications mandated under specific laws, notifications, tenders, or compliance frameworks for availing benefits or meeting regulatory requirements.
E. Transaction & Due Diligence Services
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Project Cost & Cost Break-up Certificate
Certification of project cost estimates and component-wise break-up for project finance, subsidies, and approvals. -
Due Diligence Reports
Financial and compliance due diligence for mergers, acquisitions, investments, and restructuring transactions.
Service Disclaimer – Attestation & Certification
Attestation and certification services are issued based on examination of records, information, and representations made available. Such certificates do not constitute audit or assurance engagements unless expressly stated and are intended solely for the specific purpose and addressee mentioned therein.
This service is subject to the Professional Disclaimer dated 27/12/2025.
