Integrated Compliance Control in Accountancy Practices

Author

Piyush Vishnu Rajole and Dr. Sarita Agrawal

Abstract

 This paper presents a qualitative, practice-based case study of four compliance functions at a small Chartered Accountancy (CA) practice, C. V. Chitale & Co., drawn from a 90-day On-the-Job Training (OJT) placement (19 May–19 August 2026). Working in an assisting role in the firm's Audit and Taxation department, the author took part in concurrent audit, income-tax return (ITR) filing, Goods and Services Tax (GST) reconciliation against GSTR-2B, and Tax Deducted at Source (TDS) compliance, with exposure to general accounting. The paper sets out the process sequence of each function, one anonymised illustration per function showing the issue observed, the check applied and the resulting action, and approximate time-allocation, GST match-rate and TDS-error observations from the author's own working files. Reconciliation against an independent record was where discrepancies surfaced in every illustration, and the four functions were found to depend on one another through shared documentation. The quantitative observations come from one firm and a short period and are indicative only. A calendar-driven client-communication protocol, tool-assisted reconciliation and periodic TDS health checks are offered as recommendations to be tested, not as demonstrated improvements.

Keywords

Chartered Accountancy practice, On-the-Job Training, concurrent audit, GST reconciliation, input tax credit, TDS, income-tax compliance, internal control, MSME.

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References

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