Legislation checked · 26 June 2026 Not yet advocate-reviewed Execution steps not yet documented

Drafted by:: Lekha editorial team
Version:: v0.1
Last checked against current law:: 15 May 2026
Next scheduled review:: 15 November 2026

Statutory sources (3)

Indian Contract Act, 1872Official statuteofficial source
Code of Civil Procedure, 1908Official statuteofficial source
Arbitration and Conciliation Act, 1996Official statuteofficial source

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Audit firm

Audit firm name *

Audit firm address *

Firm Registration Number (FRN) *

Engagement partner name *

Partner ICAI Membership Number *

Client (the Company)

Client (Company) name *

CIN *

Client registered office *

Governing State / UT *

Letter addressed to (Director) *

Engagement scope

Financial Year ending *

e.g., 31 March 2026

Audit type *

CARO 2020 reporting required? *

YesNo

Mandatory for most companies — exemptions in CARO 2020, Rule 1.

Letter date *

Fees & deliverables

Audit fee (₹, exclusive of GST) *

Out-of-pocket expenses estimate (₹)

Payment terms

Target completion date

13 required fields left.

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Audit Engagement Letter

Statutory Audit under the Companies Act, 2013 · FY ending

FRN:

Date: [Date]

To, CIN:

Dear Sir / Madam,

Sub.: Engagement to conduct the Statutory Audit under the Companies Act, 2013 of for the financial year ending .

We refer to the appointment of our firm as the auditors of (the "Company") for the financial year ending and write to confirm the terms of our engagement, in accordance with Standard on Auditing (SA) 210 — Agreeing the Terms of Audit Engagements.

1. Objective and Scope of the Audit

Our audit will be conducted with the objective of expressing an opinion on the financial statements of the Company for the financial year ending . The audit will be conducted in accordance with the Standards on Auditing (SAs), as issued by the Institute of Chartered Accountants of India (ICAI). Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. We will also report on matters specified in the Companies (Auditor's Report) Order, 2020 (CARO 2020).

2. Responsibilities of the Auditor

Our responsibility is to express an opinion on the financial statements based on our audit, and to communicate the matters required to be communicated by the relevant Standards on Auditing. As part of an audit in accordance with the SAs, we will exercise professional judgment and maintain professional scepticism throughout the audit.

3. Responsibilities of Management and Those Charged with Governance

Our audit will be conducted on the basis that management and those charged with governance acknowledge and understand that they have responsibility: (a) for the preparation of financial statements that give a true and fair view in accordance with the Companies Act, 2013, applicable Accounting Standards (Ind AS where applicable), and other recognised accounting policies and practices; (b) for such internal control as management determines is necessary to enable the preparation of financial statements free from material misstatement; (c) to provide us with access to all information of which management is aware that is relevant to the preparation of financial statements; (d) to provide additional information that we may request for the purpose of the audit; and (e) for unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.

4. Reporting

Upon completion of our audit, we will issue our independent auditor's report containing our opinion on the financial statements, together with our report on the matters specified in CARO 2020. The form and content of our report may need to be amended in light of our audit findings. We will also communicate matters of audit interest to those charged with governance.

5. Fees and Out-of-Pocket Expenses

Our professional fees for the audit will be ₹ 0 (Rupees 0 only), exclusive of applicable Goods and Services Tax (GST). Out-of-pocket expenses (including travel, lodging, and printing) will be billed at actuals. Payment terms: 50% on commencement; 50% on signing of audit report. Plus applicable GST and travel out-of-pockets at actuals.

6. Timing

Audit completion timing will be agreed mutually with management based on accounts readiness.

7. Confidentiality, Independence and Conflicts

We confirm that we maintain independence in accordance with the ICAI Code of Ethics, and that there are no known conflicts of interest in our acceptance of this engagement. All information shared with us in the course of this audit shall be held in confidence except where disclosure is required by law or with management's consent.

8. Limitation of Liability

Our liability arising out of or in connection with this engagement shall, in aggregate, not exceed three (3) times the audit fees agreed under this engagement, except in the case of fraud or wilful misconduct on our part. We shall not be liable for any consequential, indirect, or punitive damages.

9. Governing Law

This engagement letter shall be governed by the laws of India and shall be subject to the exclusive jurisdiction of the courts at Karnataka.

We look forward to a long and constructive professional association with the Company.

Yours sincerely,

For

_________________________ Partner Membership No.:

ACKNOWLEDGED AND ACCEPTED on behalf of :

_________________________ Date: __________

Connected legal intelligence

Everything on Lekha that relates to this document — the clauses inside it, what to do next, the law to learn, and the risks to watch. Educational, not legal advice.

Clauses inside, explained

Limitation of liability Definition of Confidential Information Indemnity Governing law & jurisdiction

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Acts this document touches

Trace each Act to the clauses and other templates connected to it.

Indian Contract Act, 1872 Code of Civil Procedure, 1908 Arbitration and Conciliation Act, 1996

Common risks to watch

Limitation of liability. Caps how much one party can be made to pay if things go wrong.
Definition of Confidential Information. Defines exactly what information the recipient must keep secret.
Indemnity. Allocates who bears the cost if a third party brings a claim.
Governing law & jurisdiction. Fixes which State's courts and which body of law decide any dispute under the document.

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Applicable compliance

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Auditor Engagement Letter (SA 210)

After you download

Frequently asked questions

Audit firm

Client (the Company)

Engagement scope

Fees & deliverables

📎Attachments

Connected legal intelligence

⚖️ Clauses inside, explained

🏛️ Acts this document touches

⚠️ Common risks to watch

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