Generating the audit report + 3CD

Producing the audit report and the statement of particulars.

What you get

A PDF containing the auditor's report and Form 3CD, the statement of particulars, in the layout the Income Tax Department prescribes.

The layout is not OptiVida's design. It follows the official form so that a reader, and the portal, find each clause where they expect it.

Which audit report — 3CA or 3CB

Rule 6G prescribes two, and OptiVida picks the one your client's constitution calls for. You do not choose it.

Form 3CARule 6G(1)(a)

Companies, LLPs and co-operative societies — anyone whose accounts another law already requires to be audited. The opinion lives in that statutory audit; 3CA recites it and annexes the particulars.

Form 3CBRule 6G(1)(b)

Everyone else: proprietorships, partnership firms, HUFs and trusts. Here you form and sign the opinion yourself, and the form carries your observations and qualifications.

This follows from the Constitution on the client record, so it is worth getting that right before you generate — a company left without one falls back to whatever the PAN implies. If your client is a trust whose accounts are audited under another law, set clause 5 accordingly in the review step.

Observations and qualifications

The observations and qualifications printed on Form 3CA or 3CB, above the accountant's details, are yours to write. They are entered on the last data step of the wizard, Audits, Ratios & Expenditure, as a list: a qualification type from the ITD's list (or Others) and the text.

Nothing enteredPrints Nil

A new report starts with none, and the table prints a single Nil row.

Reports generated before this field existed

Show the five qualifications every report used to print, so their document is unchanged. Edit or remove them as the engagement requires.

Generating this report costs credits. You are shown the exact cost in the confirmation before it runs, and the current price list is on Settings → Credits and billing.

The first version comes from the wizard

Only the Generate report button on the wizard's last step creates the first PDF. It checks the form the same way the server does, and it is the point at which the cost applies. The Report tab of a report that has never been generated says so and links back to the wizard rather than offering a PDF.

If AI clauses are still computing when you press it, the wizard asks. Generating freezes the report: whatever is still queued stops, and the report is generated as it stands. The remaining clauses can be computed later from the Review step, which produces a new version.

It always reflects your latest edits

The document is built from the report as it stands at the moment you generate. There is no separate refresh, and no possibility of downloading a stale file after making a change.

The signing date

The date printed as the date of signing is the day the document was generated, in India, and it stays with that version. Opening or downloading the same document on a later day does not change the date, and does not make it a new version.

Regenerating after a change

Go back into the wizard, correct what needs correcting, and generate again. The Report tab says which case you are in: Open PDF when the stored document is the report as it stands, Regenerate PDF with the cost when the report has changed since.

Nothing actually changedFree

The same document, handed back, on any later day.

Something genuinely changedCharged

A different document, and charged as one. The stored PDF stays as it is until you regenerate.

A double click cannot charge you twice, and a refused charge (not enough credits) leaves the previous document in place.

Before you generate

1. 1

   Every computed clause is reviewed

   The Reviewed counter, not Clauses filled. The report's status becomes Reviewed on its own once every AI clause has been accepted, modified, overridden or skipped.

2. 2

   The observations and qualifications are written

   On the last data step. Nil is printed if there are none.

3. 3

   Findings have been looked at

   Each considered, whether or not it led anywhere.

4. 4

   Reconciliation ties

   Particularly the expenditure breakup against total expenditure.

5. 5

   Part A is right

   The status, the applicable clause of section 44AB, and the assessment year.

6. 6

   Generate

What OptiVida does not do

Nor does it generate the UDIN. That comes from the ICAI portal, per document.

After generating

The report shows as Generated and the file stays available for download. Viewing a generated report computes nothing and changes nothing. Editing and regenerating produces a new document alongside it.