How to Choose a Chartered Accountant: A Checklist for Individuals and Businesses
Whether you live in Mira Road, Bhayandar, Thane or anywhere else, and whether you’re a salaried employee filing an ITR, an NRI selling property, or a business needing GST, audit and ROC support, the right Chartered Accountant (CA) saves you money and stress. The wrong one can cost you in notices, penalties and missed deductions. Here is a neutral checklist to help you decide.
1. Verify that they are actually a CA
Only a member of the Institute of Chartered Accountants of India (ICAI) holding a Certificate of Practice can call themselves a practising Chartered Accountant, sign audit reports or issue CA certificates.
- Check the membership number on ICAI’s “Trace a Member” service (icai.org).
- For a firm, check the Firm Registration Number (FRN) with ICAI.
- Check that audit reports and certificates (Form 15CB, net worth certificates, turnover certificates, tax audit reports) carry a UDIN (Unique Document Identification Number), which you can verify on udin.icai.org. A certificate without a valid UDIN may be rejected by banks and authorities.
Tax preparers, “consultants” and agents may file returns, but they can’t sign audit reports or CA certificates.
2. Match their experience to what you need
Different needs call for different strengths:
| Your need | Look for experience in |
|---|---|
| Salaried ITR, capital gains | Income tax returns, AIS reconciliation, regime planning |
| NRI taxation, property sale, repatriation | Residential status, DTAA, Form 128 (lower TDS), Form 145/146 (15CA/CB) |
| GST for a trading or service business | Monthly returns, GSTR-2B reconciliation, notices |
| Company or LLP | Statutory audit, ROC filings, board compliance |
| Tax notices and appeals | Representation before the Assessing Officer, CIT(A) and ITAT |
| Startups and growing SMEs | Virtual CFO, MIS, fundraising support |
Ask what similar clients they work with (without asking for confidential details) and how they handle notices in your area of need.
3. Ask about the new laws
From 1 April 2026 the Income-tax Act, 2025 replaced the 1961 Act, renumbering sections and forms (e.g. TDS under section 393, Form 128 for lower deduction certificates). GST has moved to locked GSTR-3B liability and IMS-based ITC. A good CA should be able to explain what changed for you, in plain language.
4. Understand the fee structure
Fees for CA services in India are not standardised. They depend on complexity, volume and turnaround time. Before engaging:
- Ask for a written scope: what is included (e.g. ITR filing and AIS reconciliation and responding to a 143(1) intimation) and what is billed separately (e.g. scrutiny representation)
- Ask whether pricing is per return, per month (retainer), or per assignment
- Agree on timelines: when documents must reach them, and when filing will be done
- Get an engagement letter for audits and continuing work
Cheap fees with no reconciliation often lead to notices later. The cheapest option isn’t always the least expensive.
5. Check how they work
- Communication: who is your point of contact? How quickly do they reply?
- Document sharing: do they use secure portals or email? How do they protect your PAN, Aadhaar and bank data?
- Portal access: do they ask you to share your income tax password, or add them as an Authorised Representative, which is safer?
- Reminders: do they send due-date reminders (advance tax, GST, TDS, ROC)?
- Records: will you receive copies of every return, acknowledgement and computation?
6. Red flags
- Promises of guaranteed refunds or “zero tax” without seeing your documents
- Suggestions to claim deductions you don’t qualify for (fake rent receipts, donations, losses)
- No written computation or acknowledgement provided
- Unwillingness to give a membership number or FRN
- Certificates issued without UDIN
7. Local vs online
A local CA, for example in Mira Road for clients in Mira-Bhayandar, can meet you in person, understand local issues (property transactions, the Maharashtra professional tax and stamp duty), and be easy to reach during notices. Most compliance today is online, so you can also work with a CA in another city. What matters most is expertise, responsiveness and trust.
Questions to ask before you engage
- What is your ICAI membership number / FRN?
- Who will actually do my work, and who will review it?
- What exactly is included in the fee?
- How do you handle notices that arise from returns you filed?
- How will we share documents securely?
- What do you need from me, and by when?
Frequently asked questions
Is it legal for a non-CA to file my ITR?
Yes. Anyone can help you file an ITR, and you can file it yourself. But tax audits, statutory audits and CA certificates (such as Form 146 / 15CB) need a practising CA.
Can I change my CA midway?
Yes. For statutory audits, the company must follow the Companies Act procedure (resignation or removal, ADT-3, new appointment). For other work, ask your previous CA for your records and acknowledgements.
How do I verify a CA certificate a bank asked for?
Check the UDIN printed on it at udin.icai.org.
Looking for a CA firm in Mira Road? Garvita Jain & Co. (ICAI FRN 164142W) works with individuals, NRIs and businesses on income tax, GST, TDS, audit, ROC and advisory. You’re welcome to verify our registration on the ICAI website. Contact us here, or at contact@garvitajainandco.com or +91 98678 16597.
This article is general information as of November 2026 and is not professional advice.
Sources
Official / professional bodies
- ICAI, Trace a Member (verify CA membership)
- ICAI, UDIN portal (verify certificates and reports)
- ICAI e-Services (member and firm services)
- ICAI, Code of Ethics
- Income Tax e-filing portal, Authorised representative (add or view)
Professional / CA publications