Audit compliance for charitable trusts requires prescribed form filings and timely submissions to preserve tax benefits. Trusts and institutions must file prescribed registration, accumulation and audit forms within specified timelines: renewal or regular registration where required; donation statements and certificates for donor deduction claims; statements of accumulation and options for deemed application at least two months before the income tax return due date; and audited accounts in the applicable audit form where income exceeds the prescribed threshold, foreign contribution is received, or income is applied outside the country. CBDT circulars provide transitional extensions and set a three year outer limit for condonation applications.