The audit OSfor India's CA firms.

Form 3CD, all 44 clauses, from acceptance to a locked file. Every sign-off dated, every workpaper in your own SharePoint.

How it works

How Arya runs a tax audit,
from plan to UDIN.

The TACT workflow your firm runs today, with Arya doing the heavy lifting and the audit trail building itself underneath.

CLAUSE 21Queued
CLAUSE 32Queued
CLAUSE 26Sharma Industries · FY 2025-26
Arya is drafting

TDS reconciliation plan

  1. 1Download Form 26AS for FY 2025-26
  2. 2Extract Tally TDS schedule, sections 192 / 194C / 194J / 194I
  3. 3Vendor-wise match against firm rate master
  4. 4Compose workpaper draft for Performer review
Estimated 18 minutesApprove plan

01

Plan the clause

Arya reads the ICAI Guidance Note and the firm Skills you have already encoded, then drafts the procedure list the auditor would have written by hand. Approve the plan and Arya gets to work.

Form 26AS
Tally schedule

Vendor reconciliation

2 flagged

Books vs Form 26AS, tolerance ₹500

Sharma Couriers194CMatched
NRC Auditors194JMatched
Krishna Steel194J₹234
Patel Hardware194I₹6,930
Workpaper Clause26_TDS_v3.xlsx₹6,930 at risk

02

Run the procedures

Tools pull TRACES, Tally, and the firm rate master. Matches are deterministic, not guessed. Exceptions are flagged with the rupee impact attached so the Performer can investigate the right ones first.

Sign-off chain

Clause 26 · Task 26.1.2
P
S
JL
RPA

Performer

Sneha

signed 2h ago

Supervisor

Priya

signed 1h ago

Job Leader

Rahul

editing

Partner

Rajesh

queued

Edit after review

Performer updated the conclusion. Supervisor and Job Leader need to re-sign.

03

Pass it up the chain

Performer to Supervisor to Job Leader to Partner. Every sign-off is logged. If a lower role edits after a higher review, the chain reopens automatically and the change is in the audit trail.

Frequently
Asked
Questions

Everything you need to know about Kosh.

Talk to us

In your own Microsoft 365 tenant, in a SharePoint site you grant us and nothing else. Your backup, retention and compliance rules apply, and revoking that one grant cuts our access to your files completely.

All 44 Form 3CD clauses, one work programme.
Nothing is finished until two people sign it.
Workpapers stay in your own SharePoint.
Edit after review and the sign-offs above it are flagged to look again.
The file locks itself 60 days after the report is signed, as SQC 1 requires.
Every signature dated, in one audit trail.
Role-based access mirrors your firm hierarchy.

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