Follow the flow of funds
Books should connect receipts, donations, expenditure and restricted funds to supporting records. Agree the fund structure, bank reconciliations, financial-statement schedules and donor-reporting format before preparing reports.
Registration and tax documentation
Discuss 12A/12AB, 80G and CSR-1-related documentation according to the organisation’s requirements and current applicability. Assistance with records is not a promise of registration, approval or a tax benefit. Income-tax and TDS support is scoped separately where relevant.
Support the appointed auditor
Prepare reconciliations and supporting schedules for the appropriately authorised auditor. Where a certificate or audit opinion requires a Chartered Accountant or another regulated professional, signing and certification must remain with that professional.
Keep a usable compliance record
An engagement-specific calendar can track the organisation’s obligations and records required. The public compliance calendar is a reference source, not a determination of every filing applicable to a trust.