Documents Required for Company Audit
Information Required
1.
Details
of Board of directors including their shareholdings.
2.
Composition
of share capital ( promoters and public shares bifurcated into individual and
institutional)
3.
Details
of changes in share capital since last five years including issue of right and
bonus shares or fresh public issues)
4.
Agreement
with ministry of finance ( youth and small business employee fund)
5.
Special
resolution by AGM regarding merger.
6.
Final
Audit Report.
7.
Investment
Details ( copy of share certificates, treasury bills and development bond)
8.
Risk
weighted exposure and capital fund for the last five years.
9.
Top
ten borrowers as on Paush end 2069.
10. Loan concentration as per Sector.
11. Details of Fixed Assets.
12. Depreciation Policy ( for the purpose of
accounting rates)
13. Details of Non Banking Assets
including Branch wise.
14. List of other assets and sundry
debtors details.
15. Details of staff loans and
advances.
16. Advance payment details.
17. Details of Expense not written
off.
18. Status of deferred tax assets or
liabilities.
19. Advance tax payment and TDS
deposition and reconciliation thereon.
20. Cash and valuables verification
sheets as on Paush End 2069.
21. Changes in reserve and surplus
since five years.
22. Deposit Details ( Including
Depositors wise, Amount wise and Product wise)
23. Top 25 Deposit concentrations as
on Paush end 2069.
24. Latest tax clearance certificate.
25. Details of inter bank borrowings.
26. Dividend details of last 5 years.
27. Details of other liabilities and sundry
creditors details.
28. Details of gratuity and leave
provision.
29. List of pending court cases.
30. List of Top 10 Bank Guarantee
with branch code.
31. Salary structure according to
Level of Employee as on Paush end 2069.
32. Salary tax calculation sheet as
on Asadh end 2069.
33. Board meeting minutes.
34. Details of facility and
allowances to Directors.
35. Details of deposition of
provident fund.
36. Details of Bonus distribution and
staff welfare fund.
37. Insurance policy of assets.
38. Details of assets purchased at
cost less than 5000.
