| S.No. | Field / Checkpoint | Reference | Status |
|---|---|---|---|
| A. AUDIT ENGAGEMENT | |||
| A1 | Auditor name + firm name + ICAI Membership no. Acceptance: Per ICAI | Practising CA | OK NC NA |
| A2 | Period — FY ending 31 March Acceptance: Standard FY | Per Income Tax Act + RERA | OK NC NA |
| A3 | Project name + RERA registration no. Acceptance: Per cert | Per registration | OK NC NA |
| B. ESCROW CERTIFICATION | |||
| B1 | Total amount received from allottees in FY Acceptance: Reconciled | Per ledger + bank | OK NC NA |
| B2 | 70% mandatory deposited to escrow (cumulative) Acceptance: Verified | Per Sec 4(2)(l)(D) | OK NC NA |
| B3 | Withdrawals proportional to construction percentage Acceptance: Withdrawal certified | Per Sec 4(2)(l)(D) Rules | OK NC NA |
| B4 | Variance / non-compliance (if any) flagged Acceptance: Reported | Per audit findings | OK NC NA |
| C. FINANCIAL STATEMENTS | |||
| C1 | Project P&L statement Acceptance: Audited | Per financial year | OK NC NA |
| C2 | Sources + uses of funds + project balance sheet Acceptance: Audited | Per RERA rules | OK NC NA |
| C3 | Construction cost breakdown — land / construction / financing / others Acceptance: Audited | Per ledger | OK NC NA |