You build ₹50-crore projects. Late CA certificates shouldn't hold up your money.

• Projects over 500 sqm or 8 units need registration BEFORE any advertisement, marketing, booking or sale — s.3 RERA Act, 2016.
• The application must reconcile sanctioned plans, project budget, development agreements, funding documents and disclosures — the RERA file cannot contradict the tax and MCA files.
• We prepare financial schedules, reconcile them against the underlying documents, identify inconsistencies before submission, and handle amendments when material particulars change.

When: Before launch, and whenever plans / promoter / bank account / completion date changes.

• The recurring certificate that directly controls cash availability. s.4(2)(l)(D) requires engineer + architect + independent CA certification that the amount withdrawn stays proportionate to percentage of completion.
• Independence matters: an employee or related-party CA cannot certify their own promoter's cost position. This is exactly where builder-CA relationships break.
• We reconcile buyer collections, the designated bank account, certified completion, land and construction costs, prior withdrawals — and produce the certificate with a working-paper file that survives audit.

When: Monthly or quarterly — driven by cash-flow, bank procedure and construction pace.

• AP RERA and TS RERA quarterly progress reports cover construction status, bookings, approvals and project-account information. TS RERA requires filing within 15 days after each quarter.
• A missed or inconsistent filing can attract s.61 (up to 5% of estimated project cost) and, on continued non-compliance with an order, s.63 daily penalties.
• We run a project-wise compliance calendar, reconcile the financial fields against engineering progress and sales data, and prepare the quarterly pack before the due date — not on the due date.

When: Every quarter for every registered project, plus event-based updates.

• s.4(2)(l)(D) proviso: within 6 months of FY end, an independent CA verifies that collections were used ONLY for the project AND that withdrawals were in proportion. Filed with the Authority.
• This is NOT the same as closing the entity's income-tax books. It needs a project-level trail from allottee receipts → designated account → expenditure → cost allocations → certified progress → withdrawals.
• We produce the project statement, test fund utilisation, review related-party and common-cost allocations, and align the RERA numbers with the entity's income-tax and statutory financial reporting.

When: Within 6 months of FY end (RERA) — sequenced with the s.44AB audit.

• Lenders want project-level answers your entity's regular financial statements do not carry: cost-to-complete, promoter-contribution evidence, receivables ageing, utilisation, sources-and-uses.
• An employee-prepared schedule rarely satisfies an independent-certification requirement in the sanction terms.
• The lender pack must AGREE with RERA returns, GST records, income-tax books and the designated account — mismatch is what triggers renewal queries. We produce these in lender format and reconcile them once, monthly.

When: At sanction, before each drawdown, during monitoring and at annual renewal.