Prepare books and accounts for a CA review
Gather the facts for your next move.
Make an organised records checklist, identify missing evidence and agree a secure, authorised handover.
Where it applies: India — year, taxpayer type, regime and actual portal requirements matter
A usable inventory of the financial records a CA needs to review the agreed work.
Use it before accounts preparation, a return handover, business closure review or when records have accumulated for months.
List the actual period and where the books, invoices and bank records are kept, then mark each item available, missing or needing review.
Gather your pieces
- Confirm the engagement and periods; this is a practical list, not every taxpayer's statutory checklist.
- Use a list of records here rather than full bank numbers, passwords, private links or uploaded confidential files.
- Distinguish originals, exports, summaries and missing evidence so the adviser can judge what is usable.
Your prep sheet
Replace each [bracketed label] with your own verified details. Open the editor to make it yours, then read it through before sending.
BOOKS AND ACCOUNTS — RECORDS CHECKLIST Prepared by: [Your name] For: [Person or office] Date: [Preparation date] Financial year or accounting period: [Financial year of the income] Agreed work and periods: [Work being handed over] Records available, missing or awaiting an explanation: [Records available and missing] Where records are held and who holds them: [Where records are held] Reconciliation questions: [Items needing an explanation] Relevant facts: [Relevant facts] Authorised access and secure delivery plan: [Authorised access and delivery plan] Help or review requested: [Help or action requested] Please review which records are needed for the agreed work. The checklist can include books and native exports, cash and bank records, sales and purchase invoices, receivables and payables, payroll, assets, loans, inventory and earlier filing copies. For each missing item, record its owner and the next step. Please identify material gaps and unexplained balances before asking for approval of accounts or a filing. This list records preparation status only; it does not confirm that the books are complete or correct.
Your next moves
- Agree who supplies each missing item and how the authorised adviser will receive it.
- Resolve reconciliation questions before approving accounts or a filing; keep a dated handover record.
Real-world check
Original preparation checklist. It does not certify accounts, impose a universal retention period or replace the adviser-specific requirements.
Sources & official links
- Income Tax Department — taxpayer services and authorised partners Authority route · Checked 6 Oct 2026