TaxTMI 
TaxTMI 
RES. SIR,
let me know that what is the time period for CERA AUDIT.
do they conduct every year ?
regards,
manan pandya
TIME PERIOD OF CERA AUDIT
29 Aug 2014 
6 Replies 
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Audit authority limits: high court rulings restrict departmental and CAG audits in favour of statutory auditor oversight.
The query sought the periodicity of CERA audits but received an EA 2000 frequency table in error. Respondents clarified that CERA functions under the CAG/Accountant General, with selection procedures set out in internal manuals not publicly available. Multiple high court decisions were cited limiting departmental/CAG ability to audit private assessees and indicating that certain audits must be conducted by Chartered Accountants/Cost Accountants under statutory provisions, while a former excise auditor disputed those conclusions and defended departmental audit powers. (AI Summary)
The query sought the periodicity of CERA audits but received an EA 2000 frequency table in error. Respondents clarified that CERA functions under the CAG/Accountant General, with selection procedures set out in internal manuals not publicly available. Multiple high court decisions were cited limiting departmental/CAG ability to audit private assessees and indicating that certain audits must be conducted by Chartered Accountants/Cost Accountants under statutory provisions, while a former excise auditor disputed those conclusions and defended departmental audit powers. (AI Summary)