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Practice Areas

D P KISHORE & CO LLP, Chartered Accountants provides a comprehensive range of audit, assurance, taxation, and allied professional services in accordance with applicable statutes, regulations, and professional standards prescribed by the Institute of Chartered Accountants of India (ICAI).

Our services are delivered with a focus on technical accuracy, regulatory compliance, professional independence, and timely execution.

Audit & Assurance Services

We undertake audit and assurance engagements in accordance with the Standards on Auditing (SAs) issued by ICAI, applicable statutes, and regulatory guidelines.

  • Statutory Audits
    Statutory audits under the Companies Act, 2013 and other applicable laws to provide independent assurance on financial statements.
  • Tax Audits
    Tax audits under the Income‑tax Act, 1961, including filing of tax audit reports in prescribed formats.
  • Internal Audits
    Evaluation of internal control systems, risk management processes, and operational efficiency.
  • Concurrent Audits
    Ongoing audit of transactions and operations, particularly for banks, financial institutions, and organizations requiring continuous oversight.
  • Compliance Audits
    Review of compliance with applicable laws, regulations, policies, and procedures.
  • Management & Operational Audits
    Assessment of operational processes, resource utilization, and management controls.

Taxation Services

Our taxation services focus on statutory compliance and advisory support within the framework of applicable tax laws.

  • Direct Tax Compliance & Advisory
    Income‑tax return filing, assessments, representations, and advisory services for individuals, firms, companies, and other entities.
  • Indirect Tax Services
    Advisory and compliance services relating to GST, including return filing, reconciliations, audits, and departmental representations.
  • Tax Planning & Advisory
    Permissible tax planning support aligned with current laws and judicial precedents.

Accounting & Regulatory Services

We provide accounting and compliance‑related services to support reliable financial reporting.

  • Accounting & Bookkeeping Services
    Maintenance and review of books of accounts in accordance with applicable accounting standards.
  • Financial Statement Preparation
    Preparation of financial statements in compliance with Accounting Standards, Ind AS (where applicable), and statutory requirements.
  • Regulatory Compliance Services
    Support for filings and compliances under the Companies Act, LLP Act, Income‑tax Act, GST laws, and other applicable regulations.

Certification & Attestation Services

We undertake certification and attestation assignments as permitted under ICAI guidelines and statutory provisions, including:

  • Certificates under Income‑tax Act, GST laws, and other statutes
  • Net worth certificates
  • Turnover certificates
  • Specific purpose certificates as required by regulatory authorities, banks, and other institutions

Advisory & Allied Services

  • Risk Assessment & Internal Control Review
    Identification and evaluation of financial and operational risks and internal control gaps.
  • Business & Financial Advisory
    Advisory support on compliance, accounting interpretations, and financial processes, within the scope of professional standards.

Internal Audit Services for Trading Members and Depository Participants

We are empanelled with banks / NSE/BSE, provides specialized Internal Audit services to SEBI‑registered Trading Members and Depository Participants, strictly in accordance with regulatory requirements, prescribed audit scope, and professional standards.

All internal audit assignments are executed by qualified Chartered Accountants who are independent of the auditee entity and are eligible under the applicable SEBI, exchange, and depository norms.

Mediation & Conciliation Services

We also provide Mediation and Conciliation services as a neutral and independent facilitator for resolving disputes through structured, non‑adversarial processes. These services are offered in accordance with applicable laws, rules, and professional standards, and within the permissible scope of professional practice for Chartered Accountants.

Our objective is to assist parties in achieving mutually acceptable resolutions in a cost‑effective, confidential, and time‑efficient manner, while preserving professional and commercial relationships.

The firm undertakes mediation and conciliation assignments relating to:

  • Commercial and business disputes
  • Partnership, LLP, and shareholder disputes
  • Contractual and financial disagreements
  • Accounting, valuation, and financial interpretation related disputes
  • Corporate, MSME, and enterprise‑level matters
  • Pre‑litigation and out‑of‑court settlement processes

 

These services may be rendered pursuant to:

  • Mutual consent of parties
  • References under contractual dispute resolution clauses
  • Pre‑litigation mediation frameworks
  • Court‑referred or institution‑assisted mediation, where applicable

Professional Approach

  • Act as a neutral and independent mediator / conciliator.
  • Facilitate constructive dialogue and settlement discussions.
  • Assist parties in understanding financial, accounting, and commercial implications.
  • Maintain strict confidentiality, impartiality, and independence throughout the engagement.
  • Ensure compliance with all applicable legal, regulatory, and ethical requirements.

The firm does not provide representation or advocacy services in adversarial proceedings and strictly adheres to the highest standards of professional conduct, independence, and ethical practice.

Value Proposition

  • Confidential and structured dispute resolution
  • Reduced time and cost compared to litigation
  • Preservation of business and professional relationships
  • Financial clarity and practical settlement support

Internal Audit for Trading Members (Stock Brokers)

We conduct Internal Audits for Trading Members in compliance with:

  • SEBI (Stock Brokers) Regulations
  • Circulars, guidelines, and prescribed audit frameworks issued by SEBI
  • Requirements of NSE, BSE, and other recognized stock exchanges
  • Relevant provisions of the Securities Contracts (Regulation) Act, 1956

Scope of Internal Audit includes:

  • Review of client onboarding procedures, KYC, and due diligence compliance
  • Verification of segregation of client funds and securities
  • Examination of margin collection, exposure limits, and risk management systems
  • Review of trading operations, client brokerage, and statutory levies
  • Verification of client reporting, contract notes, and regulatory disclosures
  • Review of compliance control framework, internal policies, and procedures
  • Examination of investor grievance handling systems

Audit reports are issued strictly in the formats and within the periodicity prescribed by stock exchanges, and submissions are made as per regulatory timelines.

Internal Audit for Depository Participants (DPs)

We undertake Internal Audits of Depository Participants registered with NSDL / CDSL, in accordance with:

  • SEBI (Depositories and Participants) Regulations
  • Operating guidelines, circulars, and audit frameworks issued by NSDL / CDSL
  • Prescribed eligibility and independence criteria for internal auditors

Coverage of DP Internal Audit includes:

  • Review of DP account opening procedures, KYC, and documentation
  • Examination of dematerialization, rematerialization, and off‑market transactions
  • Verification of reconciliation of securities balances with depository records
  • Review of system controls, access controls, and operational procedures
  • Assessment of investor grievance redressal mechanisms
  • Review of regulatory compliance, reporting, and record maintenance

Internal audit reports are prepared in compliance with depository‑prescribed formats and submitted within stipulated time limits.

Professional Commitment

All services are rendered with due professional care, confidentiality, and independence, strictly adhering to the ICAI Code of Ethics, applicable laws, and professional standards. Each engagement is tailored to client requirements while ensuring compliance with regulatory obligations.