Our Methodology


In accordance with the requirements of The Institute of Chartered Accountants of India (ICAI), the provision of all services, and respective responsibilities of yourselves and ourselves, will be agreed in writing before we accept engagement. Please contact us for further details of our terms of engagement for specific types of assignment.

Ethical Guidelines

As an independent professional chartered accountancy firm, we are bound by the ethical guidelines of our professional body, The Institute of Chartered Accountants of India (ICAI) and accept instructions to act for you on the basis that we will act in accordance with those ethical guidelines.

Client Monies

We may, from time to time, hold money on your behalf. Such money will be held in trust in a separate bank account, which is segregated from the firm’s funds. The account will be operated, and all funds dealt with, in accordance with the Regulations of the ICAI.


Our fees are computed on the basis of time spent on engagement by various levels of qualified and other staff, and on the levels of skills, nature of engagement and responsibilities involved.

Unless otherwise agreed our fees will be charged separately for each type of engagement/nature of work. You will be billed at appropriate intervals during the course of engagement / as agreed mutually.

Retention of and access to records

During the course of engagement we will collect information from you and others acting on your behalf and will return any original documents to you during/after the completion of engagement. Various documents and information collected forms part of our working papers. These working papers are the property of our firm.

Whilst certain documents may belong to you, we intend to destroy working papers that we store which are more than eight years old, other than documents which we consider to be of continuing significance. If you require retention of any document you must notify us of that fact in writing.


All the information acquired during the course of engagement will be kept confidential. The information will be disclosed only if it is required by statutory authorities or by law or authorised by you.

Quality Control

As part of our ongoing commitment to providing a quality service, our files are periodically subject to an independent quality review as required by the ICAI. Our reviewers are highly experienced and professional people and are, of course, bound by the same requirements of confidentiality.

We conduct engagements in accordance with applicable Standards on Assurance, Standards on Quality Control and various other engagement standards issued by The Institute of Chartered Accountants of India so as to maintain highest quality standards.


If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, please let us know, by informing your engagement in-charge or A R Sarda.

We undertake to look into any complaint/suggestion carefully and promptly and to do all we can to explain the position to you. If you feel that we have given you a less than satisfactory service, we undertake to do reasonable thing to address your concerns.

Electronic Communication

Internet/e-mail communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their dispatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. We do not accept responsibility for any errors or problems that may arise through the use of internet/e-mail communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.

It is the responsibility of the recipient to carry out a virus check on any e-mail and attachments received from us.

Accuracy & Completeness of Information

We will provide our professional services outlined in the specific engagement letter with reasonable care and skill. However, we will not be responsible for any losses, penalties, surcharges, interest or additional tax or other liabilities arising from the supply by you or others of incorrect or incomplete information, or your or others’ failure to supply any appropriate information or your failure to act on our advice or to respond promptly to communications from us or the tax or other authorities.

Copyright © 2012-2020