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 a tax audit runs in TACT,
from plan to a locked file.
Three steps your team already knows, with the audit trail building itself underneath.
TDS reconciliation
- 1Obtain Form 26AS for FY 2025-26
- 2Extract the TDS schedule from the books, sections 192 / 194C / 194J / 194I
- 3Vendor-wise match against firm rate master
- 4File the workpaper for Supervisor review
01
Plan the clause
Every clause opens with its work programme: the procedures an auditor would have listed by hand, ready to edit. Keep what fits the client, add what is missing, and the work can start.
Vendor reconciliation
2 flaggedBooks vs Form 26AS, tolerance ₹500
02
Run the procedures
The Performer works each task, attaches the workpaper and records a conclusion. The paper is saved into your own SharePoint, under the client and the year, where the next person can find it.
Sign-off chain
Clause 26 · Task 26.1.2Performer
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.
In your own Microsoft 365 tenant, in a SharePoint site you choose for them. Your backup, retention and compliance rules apply, and your administrator can remove Kosh from your Microsoft admin portal at any time.