Unlike regular audits, the scope of Special Purpose Audits is predefined and often narrow, focusing on a specific area or transaction. It could be limited to revenue recognition from one project, inventory valuation, grants received, or regulatory compliance under a particular scheme. Our audit team ensures that the scope is well-aligned with the intended objective and delivers conclusive, relevant results.

Many government schemes, tenders, and corporate restructuring activities demand a Special Purpose Audit. For instance, audits under CSR compliance, forensic checks, or auditor certifications for mergers and demergers are standard. Our professionals have experience handling audits mandated under SEBI, RBI, MCA, or Income Tax departments.

Since these reports are often submitted to third parties banks, tax departments, courts, or funding agencies we ensure our audits meet professional standards, are fully defensible, and convey credibility. Our reports are thorough, easy to understand, and backed by verifiable documentation.

Special audits are often sensitive in nature, such as fraud-related checks or due diligence on related-party transactions. We conduct them with utmost confidentiality, while maintaining audit trail integrity and full transparency with the client.

These audits are not just about ticking a box they often help unlock funding, secure regulatory approvals, or improve operational controls. Whether it’s a subsidy utilization audit or internal control verification for IPO readiness, we tailor our audit methodology to ensure business goals are met with assurance.

• Compliance with Companies Act, 2013 & ICAI standards

• Required for CSR, subsidies, demergers, tenders, etc.

• Supports funding, mergers, tax claims, and regulatory submissions

• Experience with SEBI, MCA, Income Tax, RBI, and CSR audits

• Reports issued with defined scope and clear audit opinion
• Enables decision-making and risk mitigation in specific contexts

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.