Thursday, April 4, 2013

Documents Required for Company Audit

   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.