CA Firm Services Explained for Businesses and Individuals

A chartered accountant is a member of ICAI, under Section 2(1)(b) of the Chartered Accountants Act, 1949. A member can practise only after getting a certificate of practice (COP) from the ICAI Council under Section 6(1). Only members in practice may offer audit and attest services to the public.

A CA firm is the business form through which practising CAs offer these services. Section 2(1)(ca) of the Act says a "firm" can be a partnership, a limited liability partnership (LLP) or a sole proprietorship, if it is registered with ICAI. Each registered firm gets a Firm Registration Number (FRN). You will see the FRN on audit reports and certificates.

Section 2(2) explains when a member is "in practice". This covers practising accountancy, offering audit or verification services, and certifying financial data for a fee. Under Section 7, a firm may describe itself as "Chartered Accountants" only when all its partners are ICAI members in practice.

One rule is often missed. Under Section 25, a company cannot practise as chartered accountants. So a website or company that does tax work is not automatically a CA firm. What matters is who signs the report, and whether that person and firm are on ICAI's records. You can read the Act on India Code.

Knowing how a practice runs helps you ask the right questions. Most firms in India are small, but the basic set-up is similar.

• Partners or proprietor: practising CAs who sign audit reports and certificates and carry the legal responsibility.
• Qualified assistants and managers: CAs and other professionals who run assignments and review work.
• Articled assistants: CA students doing practical training under a partner. They do a lot of the groundwork.
• Accounts and tax staff: people who post entries, prepare returns and track due dates.

Firms come in different sizes. Large network firms work mostly with listed groups and multinationals. Mid-size firms serve growing companies, banks and trusts. Small and single-partner practices serve local traders, professionals, startups and families. Many practising CAs also hold a peer review certificate from ICAI's Peer Review Board, which is needed for certain audits.

For every audit report and certificate, ICAI requires a Unique Document Identification Number (UDIN). ICAI made UDIN mandatory for certificates from 1 February 2019, for GST and tax audit reports from 1 April 2019, and for all other attest work from 1 July 2019. The UDIN links each document to the CA who signed it.

Here is the full range of work you can expect from a chartered accountancy practice. Not every firm does all of it, so ask before you engage one.

Some of these jobs need a practising CA's signature. Others can be done by any qualified tax expert. The next two sections draw that line clearly.

The law reserves some work for practising CAs. A tax expert, an accountant or an advocate cannot sign these reports. If someone offers to do them without a practising CA, walk away.

The 2025 Act keeps the same meaning of "accountant" as the 1961 Act. Section 515(3)(b) defines it as a chartered accountant who holds a valid certificate of practice under Section 6(1) of the Chartered Accountants Act. You can read it on the Income Tax Department website.

A company's auditor also has limits. Under Section 141(3)(g) of the Companies Act, one person cannot be auditor of more than 20 companies at a time. One person companies, small companies, dormant companies and some private companies are not counted. The first auditor of a company must be appointed by the Board within 30 days of incorporation, under Section 139(6). Read the Act on the MCA portal.

Most day-to-day compliance does not need a CA's signature. You can get it done by a skilled tax expert, often at a lower cost. This is where TaxCaller's experts work.

• Income tax returns: you sign and verify your own return. Anyone with the right skill can prepare it. See Income Tax Filing.
• GST registration and returns: taxpayers can file on their own or through an enrolled GST practitioner under Section 48 of the CGST Act and Rule 83. See GST Return Filing.
• GST annual reconciliation: GSTR-9C is self-certified by the taxpayer since FY 2020-21, after Notification No. 30/2021-Central Tax. A CA's certification is no longer required for it.
• TDS returns: the deductor files them. A tax expert can prepare and upload them. See TDS Return Filing.
• Bookkeeping and payroll: no licence is needed to keep books. See Accounting and Bookkeeping.
• Registrations: MSME (Udyam), FSSAI and trademark filings do not need a CA.
• Company incorporation: under Section 7(1)(b) of the Companies Act, the declaration can be given by an advocate, a CA, a cost accountant or a company secretary in practice.
• Representation: under Section 515(3)(a) of the 2025 Act, an authorised representative before tax authorities can include an advocate, not only a CA.

So you do not always need a CA firm. You need the right professional for the right job. A tax consultant or GST consultant may be enough for filing work.

Here is a simple way to tell if you need a practising CA this year.

• Every company: a private limited or OPC must get its accounts audited every year, even with zero turnover.
• LLPs above the limit: audit is needed if turnover is above ₹40 lakh or partners' contribution is above ₹25 lakh.
• Businesses above tax audit limits: turnover above ₹1 crore, or above ₹10 crore if cash receipts and cash payments are each within 5% of the total.
• Professionals: doctors, consultants and freelancers with gross receipts above ₹50 lakh.
• Presumptive taxpayers: in some cases where profit declared is below the deemed rate and income is above the basic exemption limit, as set out in Section 44AB.
• Anyone sending money abroad: when the payment is taxable and above ₹5 lakh in a tax year, Form 146 (earlier 15CB) is needed.
• Loan, visa and tender applicants: banks and embassies often ask for a net worth or income certificate signed by a CA.
• Trusts and NGOs: registered trusts usually need an audit report each year.

If none of these apply, a tax expert can usually handle your returns, registrations and books. Salaried people with simple income rarely need a CA firm at all.

Whether you use a CA firm or a tax expert, good professional help pays for itself. Here is what you gain.

• Fewer notices: returns that match your books, Form 26AS and GST data draw fewer questions.
• No missed deadlines: late fees and interest add up quickly. A professional tracks every date.
• Lawful tax savings: the right regime, deductions and expense claims reduce tax within the law.
• Bank-ready records: audited accounts and certificates help when you apply for loans or tenders.
• Clear advice before big moves: buying property, raising funds, or changing your business structure.
• Someone to reply for you: when a notice arrives, you have a person who knows your file.
• Time back: you run your business while the compliance work gets done.

Fake CAs and forged certificates exist. Checking takes ten minutes and protects your money. Follow these steps before you share documents or pay.

1. Ask for the membership number and FRN. Every CA has a membership registration number (MRN). Every registered firm has an FRN. A genuine CA shares both without hesitation.
2. Use ICAI's Trace a Member facility. Trace a Member is ICAI's own member look-up. Fill in the details the form asks for and the captcha.
3. Search CA Connect. ICAI's CA Connect portal lists individual practitioners and firms that hold a certificate of practice. You can search by city and by service. ICAI checks the MRN or FRN at enrolment, but it calls its own role only that of a facilitator.
4. Check the UDIN on every document. Each audit report or certificate must carry an 18-digit UDIN. Use the Verify UDIN option on the ICAI UDIN portal. The details shown should match the document you received.
5. Match the signature details. The report should show the CA's name, membership number, the firm's name and FRN.

Red flags: no membership number, no UDIN on a certificate, a signature on blank letterhead, or a fee that is far too low for an audit. Pretending to be a CA is an offence. Under Section 24 of the Chartered Accountants Act, a first conviction carries a fine of up to ₹1,000. A repeat offence can bring up to six months in jail, a fine of up to ₹5,000, or both.

"Near me" matters less than it used to. Most work is now done on government portals, so distance rarely matters. Choose on these points instead.

• Right qualification for the job: a practising CA for audits and certificates, a tax expert for filings.
• Relevant experience: ask about clients in your trade, such as e-commerce, exports, clinics or contractors.
• Clear written scope: what is included, what is extra, and who will actually do the work.
• Fee in writing: professional fee + GST, shown apart from government fees.
• Response time: how fast they reply when a notice or deadline comes up.
• Data handling: how they store your PAN, bank statements and portal passwords.

For audits that need a site visit, such as stock verification, a firm close to your premises can help. For returns, registrations and bookkeeping, an online service works just as well.

Keep these ready before your first call. It saves time and avoids back-and-forth.

Identity and registration

• PAN and Aadhaar of the owner, partners or directors
• Certificate of incorporation, partnership deed or LLP agreement
• GST certificate and Udyam certificate, if any
• Portal logins for income tax, GST and TRACES, shared safely

Financial records

• Bank statements for all accounts for the full year
• Sales and purchase invoices, or GST return data
• Expense bills, rent agreement and salary records
• Loan statements and interest certificates
• Fixed asset purchase and sale bills
• Last year's audited accounts and income tax return

For specific jobs

• Tax audit: books of account, stock records, TDS returns and Form 26AS or AIS
• Form 146 (15CB): invoice or agreement with the foreign party, and the payee's tax residency certificate if treaty benefit is claimed
• Net worth certificate: property papers, investment statements, bank balances and loan details

Here is how our tax experts take your work from first call to final filing.

1. Free first call: you tell us what you need. Our expert asks a few questions about your income, business type and deadlines.
2. Scope and fee: we tell you what work is needed, whether any part needs a practising CA's signature, our fee + GST, and the government fees, before work starts.
3. Document collection: you share documents on WhatsApp or email. We check them and point out anything missing.
4. Preparation: our expert prepares the return, books, reconciliation or application.
5. Your review: we share a draft and explain the figures. Nothing is filed without your approval.
6. Filing: we file on the government portal and send you the acknowledgement.
7. Follow-up: we track the next due dates and help if a notice or query arrives.

If your work includes an audit report or a certificate, we explain on the first call how that part will be handled. Whoever signs it, you should receive their name, membership number, FRN and the UDIN. You can check all of them on ICAI's portals, as shown above.

A professional's main job is to keep you ahead of these dates. The table shows common deadlines. Dates can be extended by CBDT or the GST Council, so always check the latest.

From tax year 2026-27, return due dates come from Section 263 of the Income-tax Act, 2025. The tax audit report is due one month before the return due date, as explained in the Form 26 FAQs.

How long does the work take? A simple return takes a day or two once documents are complete. A tax audit or company audit can take one to four weeks, based on how organised your books are. Certificates usually take two to five working days.

We keep two kinds of cost apart, so you always know what goes where.

Government fees are paid to the government at actual. Examples are stamp duty and MCA filing fees for company incorporation, and late fees on delayed returns. Filing an income tax return or applying for GST registration has no government fee. Government fees are never part of our professional fee.

TaxCaller's fee is our charge for the work. It is always + GST. These are the packs shown on this page:

For single tasks, the fee depends on the size of your books and the work involved. Our expert confirms the final amount on the first call, before any work starts. Where an audit or certificate is needed, we explain on that call how it is handled and what it costs. ICAI also publishes recommended minimum fee guidance for its members, so a very low audit quote is worth questioning.

Most penalties come from missed dates and missing reports. These are the common ones.

The new fixed fee under Section 428(c) is listed on the Income Tax Department site. Unlike the old penalty, it is a set fee, so even a short delay costs money.

• Not checking the CA's credentials: always verify the membership number and UDIN.
• Paying a CA rate for simple filing: a salaried return or GST filing rarely needs a CA firm.
• No written scope: you later find that notices, revisions or ROC forms were "extra".
• Mixing up fees: not knowing which part is the professional fee and which is government fee.
• Sharing passwords loosely: share portal logins only with the person handling your work, and change them after.
• Giving incomplete data: missing bank accounts or cash sales lead to mismatches and notices later.
• Waiting till the last week: audits and certificates need time. Late starts lead to late fees.
• Accepting certificates without UDIN: banks and embassies can reject them.

Compliance does not stop after one filing. A good professional works with you all year.

• Monthly: bookkeeping, GST returns, TDS payment by the 7th of the next month.
• Quarterly: TDS returns, advance tax instalments, GST for QRMP filers.
• Yearly: income tax return, tax audit if applicable, GST annual return, ROC or LLP filings, company audit.
• As needed: replies to notices, corrections, certificates for loans or visas, changes in partners or directors.

TaxCaller's Business Pack and Full Compliance pack cover the regular monthly and quarterly work. Your expert also reminds you of upcoming dates so nothing slips.

2026 brought a new income tax law, replacing the six-decade-old Income-tax Act, 1961. Here is what it means for anyone using a CA or tax expert.

• New Act in force: the Income-tax Act, 2025 came into force on 1 April 2026, replacing the 1961 Act, as per the CBDT press release.
• New Rules: the Income-tax Rules, 2026 were notified on 20 March 2026 (Notification No. 22/2026, G.S.R. 198(E)).
• Tax audit moves to Form 26: under Section 63 and Rule 47, Form 26 replaces Forms 3CA, 3CB and 3CD from tax year 2026-27. Audits for FY 2025-26 still used the old forms under Section 44AB.
• Form 15CB is now Form 146: the CA certificate for foreign remittance is Form 146 under Rule 220, and Form 15CA is now Form 145. See the Form 146 FAQs.
• Same meaning of "accountant": Section 515(3)(b) keeps tax audit with practising CAs.
• Fixed fee for late audit reports: Section 428(c) sets ₹75,000 or ₹1,50,000, replacing the old discretionary penalty for new tax years.
• Extended dates for FY 2025-26: CBDT Circular No. 07/2026 dated 28 September 2026 moved the tax audit report date to 21 October 2026 and the ITR date for audit cases to 21 November 2026.

Because both Acts now run side by side, the year matters. Returns and audits for FY 2025-26 follow the 1961 Act. Work for tax year 2026-27 onward follows the 2025 Act.

TaxCaller's operating office is in Ghaziabad, and our registered office is in New Delhi. We regularly help clients in Ghaziabad, Noida, Delhi and Gurgaon.

Because filings happen on government portals, we also work with clients across India over phone, WhatsApp and email. A trader in Jaipur, a doctor in Pune or a startup in Bengaluru gets the same process as a client next door.

Where an audit needs someone to visit your premises, such as for stock checking, we discuss on the first call how that will be arranged in your city.

We prefer facts you can check over big promises.

• Registered business: run by TaxCaller India LLP (LLPIN AAQ-7388), serving clients since 2018.
• Experts, not a call centre: the person on the call understands tax and explains each step.
• Fee told upfront: our fee + GST and the government fees are shared before work starts.
• Honest about CA work: we tell you when a task legally needs a practising CA's signature, and how to verify whoever signs.
• Support after filing: help with notices, corrections and the next due dates.
• Clear grievance process: a named grievance officer and published complaint timelines.

Content on this page is reviewed by Abhinay Rai, Advocate. Office hours: Monday to Friday, 9 AM to 6 PM, and Saturday, 10 AM to 4 PM.

• Company Registration: start a private limited company, LLP or OPC.
• GST Registration: get your GSTIN online.
• GST Return Filing: monthly, quarterly and annual returns.
• Income Tax Filing: returns for individuals, firms and companies.
• TDS Return Filing: quarterly TDS and TCS returns.
• Accounting and Bookkeeping: monthly books and reports.
• MSME Registration: Udyam certificate for small businesses.
• Free tax tools: calculators and search tools.
• Contact us: call, WhatsApp or email our team.