Certification & Attestation

Many filings, applications and approvals need figures certified by a chartered accountant: a bank loan, a tender, a visa, a foreign remittance, a GST refund, a grant utilisation report. A certificate gives the authority or counterparty independent assurance that the information is correct. We issue certificates under the Income-tax Act, Companies Act, FEMA, GST and other regulations, after verifying the underlying records, in the format the authority requires.

What certification and attestation means

Certification is a chartered accountant's confirmation, after examining the records, that financial information, statements or compliance details are correct. Many authorities require it before a document is accepted. Each certificate carries a UDIN (unique document identification number) that the recipient can verify on the ICAI portal.

Why it matters

• Regulatory requirements: the Income Tax Department, MCA, GST authorities, RBI, SEBI and DGFT require certified documents for many filings, licences and approvals.
• Credibility: independent certification makes documents more reliable.
• Loans and finance: banks and NBFCs usually ask for certified financial data.
• Stakeholder confidence: investors, customers and suppliers rely on certified statements.
• Fewer disputes: properly certified claims reduce queries, disallowances and penalties.

Certificates we issue

Financial certificates

• Net worth certificates for loans, visas, tenders and investment
• Turnover certificates for tenders, government contracts, bank loans and export or import applications
• Certified financial statements for funding, compliance or investor reporting
• Solvency certificates
• Debtors' and creditors' position, and stock statements for banks

Bank and loan certificates

• Projected financial statements and CMA data
• Fund flow and cash flow statements
• Capital contribution and promoters' contribution certificates
• Working capital assessment and end-use of funds certificates

GST certificates

• Turnover certificates and reconciliation statements
• Certificates for refund claims (that the tax burden has not been passed on)
• Export documentation certificates

Income tax certificates

• Form 15CB for foreign remittances
• Capital gains and exemption computations
• Certificates of deductions claimed and TDS
• Reports under various sections, such as Form 10CCB and Form 29B, where required

Company law certificates

• Certificates of share capital and shareholding
• Certification of ROC forms, including allotments and changes in capital
• Certificates for director appointments and share transfers

FEMA and RBI certificates

• FLA return and annual performance report certification
• FDI and ODI compliance certificates
• Share valuation certificates under FEMA pricing guidelines
• Annual activity certificates for branch and liaison offices

Utilisation certificates

For NGOs, trusts, societies and government-funded projects, confirming that grants were spent for the purposes sanctioned, in the funding agency's format.

Export and import

Certificates for DGFT schemes such as EPCG, Advance Authorisation and other export incentives.

Startups and MSMEs

Turnover, investment and compliance certificates for Startup India, MSME schemes and investors.

How we issue a certificate

1. Understand the requirement: who has asked for it, for what purpose and in what format.
2. Verify documents: financial statements, ledgers, invoices, bank statements, contracts and returns.
3. Check: accuracy and consistency with the applicable law or guidelines.
4. Draft: in the format prescribed by the authority or in line with ICAI guidance.
5. Issue: signed by a chartered accountant with a UDIN, once verification is complete.

We can only certify what the records support. Where figures cannot be verified, we tell you what is needed.

Who uses these services

• Companies and LLPs
• Startups and MSMEs
• Professionals such as doctors, lawyers, architects and consultants
• NGOs, trusts and societies
• Exporters and importers
• Individuals applying for loans, visas or investments
• Contractors bidding for government tenders

Common questions

How long does a certificate take?

Simple certificates can often be issued within one or two working days once documents are complete; others depend on the verification needed.

Can you certify figures from unaudited accounts?

Yes, for many purposes, after verifying the records, and the certificate will say so.

How does the recipient verify the certificate?

Using the UDIN on the certificate, on the ICAI UDIN portal.