Articleship & Practical Work Checklist
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Practical References

Articleship & Practical Work Checklist

A ready reference checklist for common practical assignments – audits, ROC filings and tax work.

Updated 17 Aug 2026

Practical Work Reference

A quick checklist you can return to during assignments.

Statutory Audit

  • Engagement letter obtained
  • Understanding of internal controls documented
  • Vouching of major expenses
  • Balance confirmations
  • Draft financials tie-out

ROC Compliance

  • AOC-4 within 30 days of AGM
  • MGT-7 within 60 days of AGM
  • DIR-3 KYC
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