Audit & Assurance

NGO
Audit

Specialized NGO Audit services ensuring compliance with FCRA, 12A/80G requirements, and fund utilization verification for non-profit organizations.

FCRA Compliance Audit
12A / 80G Audit
CSR Fund Audit
Overview

What is NGO Audit?

NGO Audit is a specialized audit of non-profit organizations, trusts, and societies to verify the proper utilization of funds, compliance with donor restrictions, and adherence to statutory requirements under the Income Tax Act, FCRA, and respective governing acts.

NGOs registered under Section 12A/12AA of the Income Tax Act are required to get their accounts audited if their gross receipts exceed ₹1 crore in a financial year. Additionally, NGOs receiving foreign contributions under FCRA must submit audited accounts annually.

Our team of experienced CAs provides end-to-end NGO audit services, ensuring your organization remains compliant with all regulatory requirements while maintaining the trust of donors and beneficiaries.

Fund Utilization Check

Verify that funds are used for the stated charitable objectives and donor restrictions

FCRA Compliance

Ensure foreign contribution receipts, usage, and reporting comply with FCRA 2010 rules

Form 10B / 10BB

Filing audit reports in the prescribed format as mandated by the Income Tax Act

Donor Reporting

Audited financials help build donor confidence and support grant applications

Why Choose

Benefits of NGO Audit

Regulatory Compliance

Fulfil mandatory audit requirements under IT Act, FCRA, and respective State Societies/Trust Acts.

Donor Confidence

Audited financial statements reassure donors and funding agencies about proper fund utilization.

12A / 80G Renewal

Audited accounts are essential for renewal of 12A registration and 80G tax exemption certificate.

Fraud Prevention

Independent audit helps detect and prevent misappropriation of funds and ensures internal controls.

CSR Eligibility

Companies prefer to route CSR funds to NGOs with audited accounts and transparent reporting.

Grant Compliance

Meet grant conditions required by domestic and international funding agencies through audited reports.

Requirements

Documents Required

Financial Records

  • Audited Balance Sheet & Income & Expenditure A/c
  • Receipts & Payments Account
  • Trial Balance with schedules
  • Cash Book & Bank Book
  • Donation register & receipt books
  • FCRA account statements (if applicable)

Registration & Compliance

  • Trust Deed / Society Bye-laws / MOA & AOA
  • 12A & 80G Registration Certificates
  • FCRA Registration Certificate (if applicable)
  • PAN Card & TAN of the NGO
  • Minutes of Board / Managing Committee meetings
  • Previous year IT returns & audit report
How It Works

NGO Audit Process

1

Document Collection

Gather financial records, registration documents, and donation details

2

Compliance Review

Review FCRA compliance, 12A/80G adherence, and fund utilization norms

3

Account Verification

Verify receipts, payments, assets, liabilities, and restricted fund usage

4

Audit Report

Prepare audit report in Form 10B or 10BB as applicable under IT Act

5

Submission

File audit report with Income Tax Dept & FCRA portal (if applicable)

FAQ

Frequently Asked Questions

Yes, if the NGO's gross receipts exceed ₹1 crore in any financial year, audit under Section 12A/12AA is mandatory. NGOs registered under FCRA must submit audited accounts annually regardless of receipt threshold.
Form 10B is the audit report for trusts/societies registered under Section 12A(b). Form 10BB is for those registered under Section 12AA. Both forms require a CA to certify the accounts and compliance with the Act.
All NGOs registered under FCRA (Foreign Contribution Regulation Act) must get their accounts audited annually. Those receiving foreign contributions exceeding ₹1 crore in a year must submit a special audit report by a CA.
Yes, if gross receipts are below ₹1 crore and the NGO is not required to be audited under any other law. However, it's good practice to get accounts audited voluntarily for transparency and donor confidence.

Get Your NGO Audited Today

Ensure transparency and regulatory compliance for your NGO with our expert audit services - FCRA, 12A/80G, and statutory audits.