Who is the best statutory audit firm in Pune?

Patron Accounting LLP is a Pune-headquartered CA-led audit firm with 15+ years of city-specific engagements across Hinjewadi IT/SaaS, MIDC manufacturing, and FC Road service businesses. 500+ statutory audits completed; ICAI Standards on Auditing compliant methodology; UDIN-verified reports; senior CA partner review on every engagement. Fixed-fee pricing from Rs 35,000.

What is the cost of statutory audit in Pune?

Patron Pune fixed-fee tiers: Tier 1 small Pvt Ltd or LLP (turnover under Rs 1 crore) Rs 35,000 to Rs 50,000; Tier 2 mid-size Pune company (Rs 1 to 50 crore) Rs 75,000 to Rs 1,50,000; Tier 3 enterprise or complex (above Rs 50 crore) Rs 1,50,000 to Rs 5,00,000. ROC Pune filing fees billed at actuals. No HQ-city premium.

Which ROC has jurisdiction over Pune companies?

ROC Pune at PMT Building, Pune Stock Exchange, 3rd Floor, Deccan Gymkhana, Pune 411004. Jurisdiction covers Pune, Satara, Sangli, Solapur, Kolhapur, and Ahmednagar districts. The MCA 16 February 2026 realignment preserved ROC Pune unchanged while splitting ROC Mumbai into three. All Pune Pvt Ltd and LLP filings continue with ROC Pune.

Is statutory audit mandatory for Pune companies?

Yes for every Pune private limited company, OPC, public company, and Section 8 company under Section 139 of the Companies Act 2013 - regardless of turnover, profit, or operational status. For Pune LLPs, audit is mandatory only above Rs 40 lakh turnover OR Rs 25 lakh contribution under Section 34(4) of LLP Act 2008 read with Rule 24(8) of LLP Rules 2009.

Does ROC Pune still exist after the 2026 MCA realignment?

Yes. The MCA notification dated 23 October 2025 (modified 30 December 2025), effective 16 February 2026, split ROC Mumbai into three new ROCs but preserved ROC Pune existing jurisdiction unchanged. Pune-registered companies and LLPs continue to file with ROC Pune; no migration to a new ROC is required.

How long does a statutory audit take in Pune?

Patron Pune timelines: Tier 1 small Pvt Ltd or LLP audit 15 to 20 working days; Tier 2 mid-size 20 to 30 working days including on-site visit for MIDC clients; Tier 3 enterprise audit 30 to 45 working days including Section 143(3)(i) IFC testing. ADT-1 filed within 15 days of appointment under Section 139; AOC-4 filed within 30 days of AGM under Section 137.

Does Patron offer on-site audit for MIDC manufacturers?

Yes. Patron Pune teams conduct SA 501 physical inventory observation at MIDC plant locations (Bhosari, Chakan, Pimpri-Chinchwad, Talegaon) as part of mid-size and enterprise audit engagements. Multi-location MIDC clients get same-week observation across plants without travel-cost loading thanks to the Pune HQ proximity. Documented count sheets retained in the SA 230 workpaper file.

How do I appoint a statutory auditor in Pune?

For a Pune Pvt Ltd: Board of Directors appoints the first auditor within 30 days of incorporation under Section 139(6); ADT-1 filed with ROC Pune within 15 days (mandatory from 14 July 2025). Subsequent auditors appointed at AGM for a 5-year term under Section 139(1). For a Pune LLP, the Designated Partners appoint at least 30 days before FY end under Rule 24(8) of LLP Rules 2009.

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Statutory Audit Firm in Pune - Patron Accounting Headquarters and CA Team

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Patron HQ City: Lead audit partner, senior CA reviewers, and core audit team operate from Pune HQ. In-person partner review on demand.

Industry-Cluster Expertise: Hinjewadi Rajiv Gandhi Infotech Park IT/SaaS; Bhosari/Chakan/Pimpri-Chinchwad/Talegaon MIDC manufacturing; FC Road, Koregaon Park, Kalyani Nagar service businesses.

ROC Pune Liaison: Direct working relationship with ROC Pune (PMT Building, Deccan Gymkhana). ROC Pune jurisdiction preserved through MCA 16 February 2026 realignment.

3-Tier Fixed Fees: Small Pvt Ltd from Rs 35,000; mid-size from Rs 75,000; enterprise/complex audit from Rs 1,50,000. SA-compliant + CARO 2020 + UDIN.

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Hear how teams across industries use Patron to save time, cut costs, & stay in control.

“

Patron's Pune team delivered our Series C IFC scope inside investor diligence timelines. Hinjewadi SaaS expertise was visible from the first scoping call.

CFO, SaaS Pvt Ltd

Hinjewadi Phase 2, Pune

★★★★★

2 months ago

“

Patron's Pune team did SA 501 inventory observation across three of our plants in the same week - no travel surcharge. The buyer-side diligence team was clearly more confident.

Director, Auto-Component Mfr

Chakan MIDC, Pune

★★★★★

3 months ago

“

As a small FC Road Pvt Ltd, Patron's Tier 1 fee at Rs 35,000 came with the same SA-compliant workpaper standard a much larger firm had charged us 3x for.

Founder, Service Pvt Ltd

FC Road, Pune

★★★★★

1 month ago

“

Senior partner review in person at the Pune HQ office - same day. That access made the qualified-opinion discussion smooth and let us close the audit committee report on time.

CFO, Mid-size Pvt Ltd

Magarpatta, Pune

★★★★★

4 months ago

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Overview What It Covers Applicability Pune Deliverables Process Team Case Examples Fees Timeline Benefits City Comparison FAQs

Statutory Audit Firm in Pune - Patron Accounting Headquarters

📌 TL;DR - Statutory Audit Pune Services at a Glance

Patron Accounting LLP is HQ-Pune - lead audit team, senior CA reviewers, and partner review out of the Pune office. Statutory audit under Section 139 of Companies Act 2013 with CARO 2020 and Section 143(3)(i) IFC where applicable. ROC Pune jurisdiction preserved through 16 February 2026 MCA realignment. 3-tier pricing from Rs 35,000.

Pune is a high-density corporate city with three distinct business clusters and three distinct audit profiles. Hinjewadi IT/SaaS companies typically need Section 143(3)(i) IFC reporting on crossing Rs 50 crore turnover, plus revenue-recognition testing under Ind AS 115. MIDC manufacturers need inventory observation, fixed-asset verification, and CARO 2020 clause (i) tangible asset testing. FC Road service businesses are often Pvt Ltds with Sec 2(85) small-company qualification - audit mandatory but CARO 2020 exempt.

Patron tailors the audit scope to each profile. The Pune HQ advantage means senior CA partner review is available in-person on demand for complex Pune-based engagements. ROC Pune (PMT Building, Pune Stock Exchange, 3rd Floor, Deccan Gymkhana, Pune 411004) handles all company and LLP filings for Pune, Satara, Sangli, Solapur, Kolhapur, and Ahmednagar districts.

Parameter	Detail
Patron Pune Office	Headquarter (HQ) - lead audit team, senior CA partners, and core audit operations based here
Governing Provisions	Companies Act 2013 Sections 139, 141, 143, 144, 147; CARO 2020 G.S.R. 175(E); G.S.R. 583(E) IFC; LLP Act 2008 Sec 34 for Pune LLPs
ROC Jurisdiction	ROC Pune - PMT Building, Pune Stock Exchange, 3rd Floor, Deccan Gymkhana, Pune 411004 (preserved per MCA 16 February 2026 realignment)
NCLT Bench	NCLT Mumbai Bench has jurisdiction over Pune companies for Section 252 restoration, Section 230-232 schemes, IBC matters
Mandatory Audit Trigger	All Pune Pvt Ltds (Sec 139) regardless of size; LLPs above Rs 40 lakh turnover or Rs 25 lakh contribution (Sec 34(4) LLP Act)
Pune Industry Clusters	Hinjewadi IT/SaaS; Bhosari/Chakan/Pimpri-Chinchwad/Talegaon MIDC manufacturing; FC Road/Koregaon Park/Kalyani Nagar service businesses
Starting Fee	Tier 1 small Pvt Ltd Rs 35,000; Tier 2 mid-size Rs 75,000; Tier 3 enterprise/complex Rs 1,50,000+

Content is reviewed quarterly for accuracy.

Statutory Audit in Pune - What It Covers

Statutory audit in Pune follows the same national framework under Section 139 of the Companies Act 2013 (for companies) and Section 34(4) of the LLP Act 2008 read with Rule 24(8) of LLP Rules 2009 (for LLPs above thresholds). What differentiates a Pune engagement is the industry mix and the ROC Pune jurisdiction.

ROC Pune handles all company and LLP filings for the Pune district plus Satara, Sangli, Solapur, Kolhapur, and Ahmednagar. The MCA notification dated 23 October 2025 (modified 30 December 2025), effective 16 February 2026, split ROC Mumbai into ROC Mumbai-I, ROC Mumbai-II, and ROC Nagpur, but preserved ROC Pune's jurisdiction unchanged.

NCLT Mumbai Bench retains jurisdiction over Pune company litigation including Section 252 restoration of struck-off companies, Section 230-232 schemes of arrangement, and IBC corporate insolvency. All Pune audit engagements are ICAI Standards on Auditing compliant with UDIN-verified reports, and full CARO 2020 21-clause reporting where applicable.

Key Terms for Statutory Audit Pune:

ROC Pune - Registrar of Companies, Pune - PMT Building, Pune Stock Exchange, 3rd Floor, Deccan Gymkhana, Pune 411004. Phone 020-25521376. Jurisdiction: Pune, Satara, Sangli, Solapur, Kolhapur, Ahmednagar districts. All AOC-4, MGT-7, ADT-1, INC-20A, INC-28 filings for Pune companies route here.

MCA 16 February 2026 Realignment - Notification dated 23 October 2025 (modified 30 December 2025): ROC Mumbai bifurcated into ROC Mumbai-I (Mumbai and Suburban), ROC Mumbai-II (Thane, Raigad, Palghar based out of Navi Mumbai), and ROC Nagpur (Vidarbha and Marathwada). ROC Pune jurisdiction preserved unchanged.

NCLT Mumbai Bench (Pune Coverage) - Pune companies fall under NCLT Mumbai Bench for all tribunal matters - Section 252 restoration of struck-off companies, Section 230-232 schemes of arrangement, IBC corporate insolvency, oppression and mismanagement petitions.

Pune Industry Clusters - Hinjewadi (Rajiv Gandhi Infotech Park Phases 1, 2, 3) for IT/SaaS/services; Bhosari, Chakan, Pimpri-Chinchwad, Talegaon MIDC zones for manufacturing including auto components, EV, pharma; FC Road, Koregaon Park, Kalyani Nagar, Camp for retail and service businesses.

Patron HQ Pune

Applicability for Pune Businesses

Statutory audit applicability for Pune-registered businesses follows the same national thresholds, but the practical workload varies by entity type and industry cluster.

Who needs Pune statutory audit

Every Pune private limited company under Section 139 of Companies Act 2013 - regardless of turnover, profit, or operational status; ADT-1 filed with ROC Pune within 15 days of audit appointment.
Every Pune OPC under Section 139 - same audit obligation; CARO 2020 exempt; MGT-7A used instead of MGT-7.
Every Pune Section 8 not-for-profit company under Section 139 - audit mandatory regardless of donation receipts.
Pune LLPs above Rs 40 lakh turnover OR Rs 25 lakh contribution under Section 34(4) of LLP Act 2008; Form 8 Part B auditor-certified, filed with ROC Pune by 30 October.
Pune subsidiaries of foreign holding companies - statutory audit mandatory plus FEMA reporting; common in Hinjewadi IT services and Talegaon MIDC manufacturing operations.

Patron Pune Deliverables

Service	What We Do
Pune Pvt Ltd Statutory Audit	Section 139 audit with CARO 2020 (if not small co exempt) and Section 143(3)(i) IFC (if turnover above Rs 50 cr or borrowings above Rs 25 cr per G.S.R. 583(E)). ADT-1 and AOC-4 filed with ROC Pune.
Pune LLP Statutory Audit	Section 34(4) LLP Act audit (if turnover above Rs 40 lakh or contribution above Rs 25 lakh). Form 8 Part B auditor certification; Form 11 annual return filing with ROC Pune.
Pune OPC Statutory Audit	Section 139 audit for One Person Companies; CARO 2020 exempt; MGT-7A filing; sole-member director liaison.
Pune Section 8 NPO Audit	Statutory audit for not-for-profit companies; donation receipt verification; 12A/80G compliance check coordinated with audit; AOC-4 filing.
Hinjewadi IT/SaaS Audit Cluster	Section 143(3)(i) IFC on crossing Rs 50 cr turnover; Ind AS 115 revenue recognition testing; ESOPs Section 17(2) valuation review; foreign-holding subsidiary FEMA reporting.
MIDC Manufacturing Audit Cluster	SA 501 physical inventory observation at Bhosari/Chakan/Pimpri-Chinchwad/Talegaon plants; CARO 2020 clauses (i)/(ii) tangible asset and inventory testing; slow-moving stock provision review.
FC Road Service Business Audit	Sec 2(85) small company qualification confirmation; CARO 2020 exemption application; light-touch audit for clean-book Pvt Ltds; ADT-1 and AOC-4 routine filings.
ROC Pune Filing Service	ADT-1 within 15 days of appointment; AOC-4 within 30 days of AGM (Section 137); MGT-7 within 60 days; INC-28 for order compliance; direct working relationship with ROC Pune officials.

Our Process

Patron Pune Engagement Process

Pune engagements follow Patron's national 7-step protocol with HQ-Pune advantages (in-person partner review, faster ROC Pune liaison).

Step 1

Pune Scoping Call

In-person at HQ Pune office or virtual; confirm industry cluster, entity type, audit scope, applicability of CARO 2020 and Section 143(3)(i) IFC; fixed-fee quote within 24 hours.

In-person or virtual 24-hour fixed quote

Scoping Done 01

Step 2

Engagement Letter and Team Allocation

Section 141 independence check; engagement letter under SA 210; partner-led team allocation drawing from HQ-Pune resource pool.

Sec 141 independence SA 210 engagement letter

Team Allocated 02

Step 3

Risk Assessment (SA 315)

On-site visit to client premises for Hinjewadi, MIDC, FC Road clients; control walkthroughs; fraud risk assessment under SA 240.

SA 315 risk mapping SA 240 fraud risk

Risks Mapped 03

Step 4

Audit Planning (SA 300, SA 320)

Audit strategy memo; materiality calculation; sample size under SA 530; CARO 2020 testing matrix preparation.

Strategy memo Materiality + sampling

Plan Locked 04

Step 5

Substantive Testing

Vouching, ledger scrutiny, third-party confirmations, bank reconciliations; SA 501 inventory observation for MIDC manufacturers (on-site visit by Pune team).

Vouching + ledger scrutiny SA 501 inventory observation

Evidence Collected 05

Step 6

CARO 2020 plus IFC Procedures

21-clause testing; Section 143(3)(i) IFC design and operating effectiveness testing where applicable.

CARO 21-clause testing IFC operating effectiveness

Reports Ready 06

Step 7

HQ Partner Review and Reporting

Workpaper review in HQ-Pune office; second-partner peer review for complex engagements; UDIN registration; SA 700 report sign-off; ROC Pune filing of ADT-1, AOC-4.

Senior partner review UDIN + ROC Pune filing

Audit Closed 07

Patron Pune Team and Roles

Patron Pune is led by a partner-CA bench operating out of the headquarter office, supported by senior managers, managers, and a CS team that handles all ROC Pune liaison.

Lead Audit Partner role

Final sign-off on every SA 700 auditor's report with UDIN; the audit opinion is the partner's own.
Reviews workpaper file under SA 230 before sign-off; CARO 2020 21-clause sign-off; Section 143(3)(i) IFC opinion where applicable.
Sits with the client CFO or founder for any qualified or modified opinion under SA 705; available for audit committee or board representation on complex matters.

Senior Manager and Manager roles

Senior Manager - leads SA 315 risk assessment; designs audit programme; supervises substantive testing and CARO 2020 procedures; first-line review of workpapers; coordinates with client finance team.
Manager - executes audit programme; performs sampling under SA 530; documents workpapers under SA 230; first-pass CARO 2020 clause testing; first-pass IFC walkthrough where applicable.

CS Team - ROC Pune Liaison

Patron Pune HQ also houses the Company Secretary team that handles all ROC Pune liaison - ADT-1, AOC-4, MGT-7, INC-28 filings, ROC adjudication responses, and Section 248 strike-off notice handling. Direct working relationship with ROC Pune officials on procedural matters.

Pune Case Examples

Challenge	Impact	How Patron Accounting Solves It
Hinjewadi SaaS Pvt Ltd	Anonymised SaaS Pvt Ltd in Hinjewadi Phase 2; FY 2024-25 turnover Rs 62 crore; 95% export revenue; foreign holding company. Crossed Section 143(3)(i) IFC threshold mid-FY. Previous auditor treated IFC as a checkbox - investor diligence flagged inadequacy ahead of Series C.	Re-audit with IFC documentation sprint - 14 significant accounts mapped, control narratives drafted, walkthrough testing across order-to-cash, hire-to-retire, and procure-to-pay cycles. CARO 2020 21-clause testing with Ind AS 115 revenue recognition as the focal point. Outcome: clean SA 700 opinion with no qualified IFC opinion; Series C closed at original valuation 60 days after audit. Patron retained as ongoing auditor on a Sec 139(1) 5-year term.
Chakan MIDC Manufacturer	Anonymised auto-component manufacturer in Chakan MIDC; FY 2024-25 turnover Rs 38 crore; 3 manufacturing locations across Chakan, Talegaon, and Aurangabad; PE-backed with planned ROC merger. Previous Mumbai-based auditor did inventory observation as a desk exercise - buyer-side diligence flagged inventory existence and slow-moving stock provision.	Re-audit with SA 501 physical inventory observation at all 3 locations conducted by Pune team (1-day deployment to each site). CARO 2020 clause (ii) inventory testing with documented count sheets; slow-moving stock provision recalculated against company policy and Ind AS 2. Outcome: 11 of 13 buyer-side diligence flags cleared on documented evidence; 2 converted to negotiated price adjustments in the SPA. Control-transfer deal closed at 89% of original valuation.

Fees - 3-Tier Pune Audit Pricing

Fee Component	Amount
Tier 1 - Small Pune Pvt Ltd or LLP	Rs 35,000 to Rs 50,000 (Exl GST and Govt. Charges)
Tier 2 - Mid-Size Pune Company	Rs 75,000 to Rs 1,50,000 (Exl GST and Govt. Charges)
Tier 3 - Enterprise or Complex Pune Audit	Rs 1,50,000 to Rs 5,00,000 (Exl GST and Govt. Charges)
Pune Add-Ons (Tax audit, TP, GST audit, branch audit)	Quoted on scope (Exl GST and Govt. Charges)
ROC Pune Filing Fees (ADT-1, AOC-4, INC-28)	Billed at actuals (statutory MCA fees)
Patron Accounting Professional Fees	Starting from Rs 35,000 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Statutory Audit Pune consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken for Pune Engagements

Stage	Estimated Timeline
Scoping call and fixed-fee quote	24 hours (in-person scoping at HQ Pune available within 48 hours)
Engagement letter and team allocation	3 working days from quote acceptance
Tier 1 - Small Pune Pvt Ltd or LLP audit	15 to 20 working days from books handover
Tier 2 - Mid-size Hinjewadi or MIDC audit	20 to 30 working days (includes on-site visit)
Tier 3 - Enterprise or multi-location Pune audit	30 to 45 working days (includes IFC testing and group consolidation)
ROC Pune filings (ADT-1, AOC-4)	ADT-1 within 15 days of appointment (statutory); AOC-4 within 30 days of AGM (Sec 137); Patron files in 3 to 5 working days post-AGM
CCFS-2026 backlog cleanup window	15 April 2026 to 15 July 2026 - engage Patron by mid-June for 90% additional-fee waiver

CCFS-2026 deadline alert: General Circular 01/2026 window closes 15 July 2026. Pune Pvt Ltds with 2+ year AOC-4 or MGT-7 backlog should engage Patron by mid-June 2026 to secure the 90% additional-fee waiver and avoid Rs 100/day late filing fees that continue accruing with no upper cap. LLPs are NOT covered by CCFS-2026.

Key Benefits

Benefits of Patron's Pune HQ Audit

HQ City - In-Person Partner Review

Pune is Patron's headquarter city. Senior CA partner review can be in-person at the HQ Pune office on demand - same-day or next-day session for Pune clients, vs scheduled for other Patron cities.

Faster ROC Pune Liaison

Direct working relationship with ROC Pune officials on ADT-1, AOC-4, MGT-7, INC-28 filings and procedural matters. ROC Pune jurisdiction preserved through MCA 16 February 2026 realignment - no migration risk.

Industry-Cluster Knowledge

Hinjewadi IT/SaaS (Ind AS 115, IFC, ESOPs), Bhosari/Chakan/Pimpri-Chinchwad/Talegaon MIDC manufacturing (SA 501 inventory, CARO clauses i and ii), FC Road service businesses (small co exemption testing). 15+ years of city-specific engagements.

On-Site Inventory at MIDC

SA 501 physical inventory observation at MIDC plant locations (Bhosari, Chakan, Pimpri-Chinchwad, Talegaon). Multi-location MIDC clients get same-week observation across plants without travel-cost loading.

SA-Compliant + UDIN-Verified

ICAI Standards on Auditing compliant methodology - SA 200/210/230/240/300/315/320/330/500/530/700/705/706. Every report carries UDIN. NFRA-compliant documentation for large clients.

3-Tier Fixed-Fee Pricing

No HQ-city premium. Tier 1 small Pvt Ltd Rs 35,000; Tier 2 mid-size Rs 75,000; Tier 3 enterprise Rs 1,50,000+. Scoped after profile review. ROC Pune filing fees billed at actuals.

Social Proof - Pune Clients

10,000+ Businesses Served | 4.9 Google Rating | 500+ Statutory Audits Completed | 15+ Years at Pune HQ

Client testimonials

"As a Hinjewadi SaaS firm growing fast, we needed an auditor who understood Ind AS 115 contract accounting and Section 143(3)(i) IFC. Patron's Pune team did both inside our Series C timeline. Investor diligence cleared the IFC scope on first pass."

- CFO, SaaS Pvt Ltd, Hinjewadi Phase 2, FY 2024-25 client

"Our previous Mumbai-based auditor never visited our Chakan plant. Patron's Pune team did inventory observation at all three of our locations - same week, no travel surcharge. The buyer-side diligence team was visibly more confident after seeing the workpaper file."

- Director, auto-component manufacturer, Chakan MIDC, FY 2024-25 client

"We are a small FC Road service business that was being overcharged by a tier-2 firm. Patron's small Pvt Ltd tier at Rs 35,000 came with the same SA-compliant workpaper standard. The savings funded our Q4 hiring."

- Founder, service Pvt Ltd, FC Road, Pune, FY 2024-25 client

HQ-Pune advantage: Senior CA partner review can be in-person at the Patron HQ Pune office on demand. For other Patron cities (Mumbai, Delhi, Gurugram) the senior partner review is scheduled but in-person availability depends on travel; for Pune clients it is a same-day or next-day in-person session if requested.

ROC Pune Landscape and City Position

Aspect	Pune	Mumbai-I	Delhi	Gurugram
ROC	ROC Pune (preserved)	ROC Mumbai-I (new from 16 Feb 2026)	ROC NCT of Delhi-I or II	ROC Haryana (new from 16 Feb 2026)
NCLT Bench	Mumbai Bench	Mumbai Bench	Principal Bench (Delhi)	Chandigarh Bench
Patron office type	Headquarter	Branch	Branch	Branch
Senior partner availability	In-person on demand	Scheduled	Scheduled	Scheduled
Industry-cluster depth	Hinjewadi IT, MIDC manufacturing, FC Road services	BKC corporate, Andheri SaaS, Lower Parel professional	Connaught Place corporate, Nehru Place IT, Saket retail	Cyber City IT, Sector 44 SaaS, Udyog Vihar manufacturing

Partner Services and Cross-Links

Pune statutory audit connects to several Patron service lines and other city pages:

Statutory Audit Services (National Hub) - the topical authority anchor covering methodology, applicability matrix across all entity types, and Patron vs commodity provider comparison.
Pvt Ltd Statutory Audit (Entity Spoke) - Section 139 framework for Pune private limited companies, including CARO 2020 four-criteria exemption and Section 143(3)(i) IFC G.S.R. 583(E) exemption.
LLP Statutory Audit (Entity Spoke) - Section 34(4) LLP Act framework for Pune LLPs including consulting LLPs, CA firms, and family-vehicle LLPs above Rs 40 lakh or Rs 25 lakh thresholds.
Appointment of Auditor - ADT-1 filing with ROC Pune for first auditor and subsequent appointments under Sections 139(6) and 139(1).
Private Limited Company Compliance - annual retainer covering MGT-7, AOC-4, audit coordination for Pune Pvt Ltds.
Section 44AB Tax Audit - tax audit for Pune Pvt Ltds and LLPs above turnover thresholds; coordinated with statutory audit at HQ Pune.

Other Patron City Audit Pages

Patron's statutory audit city pages: /statutory-audit/mumbai for Mumbai BKC, Andheri, Lower Parel clients; /statutory-audit/delhi for Delhi Connaught Place, Nehru Place, Saket clients; /statutory-audit/gurugram for Gurugram Cyber City, Sector 44, Udyog Vihar clients. Multi-city groups can engage Patron via Pune HQ for coordinated audit across locations.

Legal and Compliance Framework

Companies Act 2013 - Section 139 - auditor appointment (139(1) AGM 5-year term, 139(2) rotation, 139(6) first auditor by Board within 30 days, 139(8) casual vacancy). Section 141 - eligibility and disqualifications. Section 143 - powers and duties including 143(3)(i) IFC, 143(11) CARO, 143(12) fraud reporting. Section 147 - auditor default penalty. Statute reference: indiacode.nic.in.

LLP Act 2008 - Section 34 - books and audit (Section 34(4) audit obligation subject to Rule 24(8) of LLP Rules 2009 - turnover above Rs 40 lakh OR contribution above Rs 25 lakh). Section 35 - Form 11 annual return. Section 70 - penalty for non-maintenance of books.

CARO 2020 - G.S.R. 175(E) dated 25 February 2020. 21 clauses. Pvt Ltd four-criteria exemption: paid-up plus reserves up to Rs 1 crore AND not subsidiary or holding of public co AND borrowings up to Rs 1 crore AND total revenue up to Rs 10 crore.

G.S.R. 583(E) dated 13 June 2017 - Section 143(3)(i) IFC reporting exemption for Pvt Ltds that are startups, OPCs, have turnover under Rs 50 crore, or aggregate borrowings under Rs 25 crore. Forfeited on AOC-4 or MGT-7 default.

MCA Jurisdiction Realignment - Notification dated 23 October 2025 (modified 30 December 2025), effective 16 February 2026. ROC Mumbai split into ROC Mumbai-I, ROC Mumbai-II, ROC Nagpur. ROC Pune jurisdiction PRESERVED unchanged - covers Pune, Satara, Sangli, Solapur, Kolhapur, Ahmednagar districts. MCA portal: mca.gov.in.

CCFS-2026 - General Circular 01/2026 dated 24 February 2026. Window 15 April 2026 to 15 July 2026. 90% additional-fee waiver on backlog AOC-4, AOC-4 CFS, AOC-4 NBFC, MGT-7, MGT-7A, ADT-1, FC-3, FC-4. LLPs are NOT covered.

NCLT Mumbai Bench - Tribunal jurisdiction over Pune companies for Section 252 restoration (3-year aggrieved-person appeal or 20-year company/member application), Section 230-232 schemes of arrangement, IBC corporate insolvency, oppression and mismanagement under Sections 241-242.

ICAI Standards on Auditing - SA 200 overall objectives; SA 210 agreeing terms; SA 230 audit documentation; SA 240 fraud; SA 300 planning; SA 315 risk assessment; SA 320 materiality; SA 330 audit response; SA 500 audit evidence; SA 530 sampling; SA 700/705/706 auditor's report. UDIN mandatory since 1 July 2019. ICAI portal: icai.org.

Frequently Asked Questions - Statutory Audit Pune

Common questions on appointing a statutory auditor in Pune, fees, ROC Pune jurisdiction, and engagement timelines.

Quick Answers

Patron Pune office role - Headquarter - lead audit partner, senior CA reviewers, core audit team.
ROC Pune address - PMT Building, Pune Stock Exchange, 3rd Floor, Deccan Gymkhana, Pune 411004.
ROC Pune jurisdiction - Pune, Satara, Sangli, Solapur, Kolhapur, Ahmednagar districts (preserved through MCA 16 Feb 2026 realignment).
NCLT bench for Pune cos - NCLT Mumbai Bench.
Pune Tier 1 audit fee - Rs 35,000 (small Pvt Ltd or LLP, turnover under Rs 1 crore).
Pune industry-cluster focus - Hinjewadi IT/SaaS; Bhosari/Chakan/Pimpri-Chinchwad/Talegaon MIDC; FC Road/Koregaon Park/Kalyani Nagar services.
CCFS-2026 deadline - 15 July 2026 - Pune Pvt Ltd backlog cleanup window.

Urgency Recap - FY 2025-26 Pune Deadlines

For FY 2025-26 ending 31 March 2026, Pune Pvt Ltd AGM by 30 September 2026 (Section 96); AOC-4 by 30 October 2026 (Section 137); MGT-7 by 30 November 2026 (Section 92); ADT-1 within 15 days of audit appointment (Section 139).

Late filing accrues Rs 100 per day per form with no upper cap. CCFS-2026 90% fee waiver window closes 15 July 2026 - Pune Pvt Ltds with backlog should engage by mid-June. NFRA inspection scope expanded for FY 2024-25 onwards - large Pune manufacturers and IT companies are increasingly under scrutiny.

Engaging Patron's HQ-Pune team protects against ROC Pune adjudication, NCLT Mumbai litigation, NFRA inspection, and M&A diligence exposure.

Engage Patron's Pune HQ Audit Team

Pune is Patron Accounting's headquarter city - the firm's deepest CA bench, senior partner availability, and industry-cluster knowledge sit here. For Pune Pvt Ltds, OPCs, LLPs, and Section 8 companies, that translates into faster scoping, on-demand in-person partner review, direct ROC Pune procedural relationships, and physical inventory observation capability for MIDC manufacturers without travel-cost loading.

SA-compliant methodology, CARO 2020 21-clause testing, Section 143(3)(i) IFC where applicable, UDIN-verified reports, and 3-tier fixed-fee pricing from Rs 35,000. The MCA 16 February 2026 realignment has actually made Pune-registered businesses MORE stable in their ROC relationship - no jurisdiction migration, no V2-to-V3 form re-mapping.

Book a free 30-minute scoping call with Patron's Pune HQ audit partner today and get a fixed-fee quote within 24 hours.

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Patron Statutory Audit Across India

Pune is our HQ city. We also serve clients across Mumbai, Delhi, and Gurugram with the same SA-compliant statutory audit standard.

Other Patron Statutory Audit City Pages

Multi-city groups engage via Pune HQ for coordinated audit across locations.

Pune (You are here)

Patron HQ - Maharashtra

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Content Created: 12 May 2026 | Last Updated: 12 May 2026 | Next Review: 12 November 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed semi-annually (Tier 2 freshness). Statutory provisions, ROC jurisdiction notifications, and fee structures are verified against MCA, ICAI, and indiacode sources at every review cycle.