Trust CALCULUS to deliver reliable audit and assurance services that ensure your organization’s financial transparency, operational integrity, and regulatory compliance. Our expert-led audits help you build investor confidence, improve internal systems, and stay ahead of legal and tax scrutiny.
1. 📘 Statutory Audit
What it includes:
- Mandatory audit for companies governed under the Companies Act, 2013.
- Examination of books of account, financial statements, and records.
- Auditor’s report with opinion on true and fair view of financials.
Why it matters:
- Ensures compliance with legal and corporate governance requirements.
- Enhances stakeholder trust and supports funding, listing, and M&A opportunities.
Why Choose CALCULUS?
We combine deep domain knowledge and sector-specific expertise to deliver precise, independent audit reports that meet all legal and corporate standards.
2. 🧾 Tax Audit (Section 44AB)
What it includes:
- Required if turnover exceeds prescribed limits (e.g., ₹1 Cr / ₹10 Cr for businesses, ₹50 lakh for professionals).
- Verification of compliance with income tax provisions like TDS, deductions, etc.
- Filing of Form 3CA/3CB and Form 3CD with detailed disclosures.
Why it matters:
- Mandatory under the Income Tax Act, 1961.
- Non-compliance can attract penalties under Section 271B.
Why Choose CALCULUS?
We ensure accurate documentation, timely filing, and full disclosure, shielding your business from tax disputes and legal complications.
3. 🔍 Internal Audit
What it includes:
- Independent evaluation of internal controls, operational processes, and risk management systems.
- Identifies inefficiencies, fraud-prone areas, and regulatory gaps.
- Provides actionable recommendations for improvement.
Why it matters:
- Strengthens governance and helps achieve strategic business goals.
- Detects problems before they escalate into compliance failures or losses.
Why Choose CALCULUS?
Our tailored internal audits are not just about checks—they’re about business insights and process transformation to boost your organization’s effectiveness.
4. 🕵️ Forensic Audit
What it includes:
- Investigation of suspected fraud, embezzlement, or irregularities in financial reporting.
- Tracing money trails, falsified records, or manipulative transactions.
- Legal documentation for use in litigation or regulatory enforcement.
Why it matters:
- Protects your organization from fraud losses and reputational damage.
- Aids in prosecution or internal disciplinary action.
Why Choose CALCULUS?
Our team of forensic experts applies data analytics and legal acumen to uncover the truth with clarity and confidentiality.
5. 📦 Stock Audit
What it includes:
- Physical verification of inventory and reconciliation with book records.
- Checks for pilferage, obsolescence, overstocking, or valuation issues.
- Often required by banks, investors, or for internal control.
Why it matters:
- Ensures accuracy of inventory records, which directly impact profitability and valuation.
- Builds lender/investor confidence in business integrity.
Why Choose CALCULUS?
We provide independent third-party validation, minimize stock-related risks, and help you control working capital better.
CALCULUS 