Certification Services involve examination, verification, and certification of financial information, records, and statements as required under applicable laws, regulations, and professional standards. These certifications are often mandated by statutory authorities, regulators, financial institutions, or other stakeholders for compliance and reporting purposes.

The service focuses on factual verification and professional assurance based on records, documents, and explanations provided.

Nature and Scope of Certifications

Certification assignments vary depending on regulatory or procedural requirements. Common areas include:

• Certification of financial statements, statements of accounts, or specific financial data

• Certification required under income tax, GST, company law, and other regulatory provisions

• Issuance of certificates for banks, financial institutions, and government authorities

• Certification of turnover, net worth, fund utilization, or cost-related statements

Process and Verification

Certification engagements involve a structured review process that may include:

• Examination of books of account and supporting documents

• Verification of calculations, disclosures, and reconciliations

• Ensuring consistency with applicable laws, rules, or guidelines

• Documentation of observations and conclusions

Regulatory and Professional Responsibility

All certifications are issued in accordance with the standards and ethical requirements prescribed by the Institute of Chartered Accountants of India (ICAI). Due professional care is exercised to ensure accuracy, completeness, and compliance with applicable norms.

Objective and Relevance

The primary objective of Certification Services is to provide reliable and professionally verified information that supports statutory compliance, regulatory filings, and informed decision-making by relevant authorities and stakeholders.