Audit & Assurance

As chartered accountants, CNK has substantial experience in providing statutory audit services under various statutes across various industries for the past several decades. The various types of statutory audits include:

  • Audit of listed and unlisted companies under the Companies Act, 1956;
  • Audit of Banks under the Banking Regulation Act, 1949;
  • Audit of Insurance companies under the Insurance Act, 1938;
  • Audit of stockbroking entities under the Securities Contracts (Regulation) Act, 1956;
  • Audit of Mutual Funds under the Securities and Exchange Board of India Mutual Fund Regulations;
  • Audit of Pension Funds under the Pension Fund Regulatory and Development Authority Act, 2013;
  • Audit of Portfolio Management Schemes under the Securities and Exchange Board of India Portfolio Manager Regulations;
  • Audit of Power Companies under the Electricity Act;
  • Audit of large business entities (corporate and non-corporate) under the Income Tax Act, 1961;
  • Audit of business entities under VAT laws of various states;
  • Audits required under exchange control regulations (liaison offices, site offices  and branch offices of foreign companies);
  • Audit of Non-Banking Financial Companies under the Reserve Bank of India (Non-Banking Financial Companies) Regulations;
  • Audit of non-profit organisations (charitable organisations) under the Maharashtra Public Trusts
  • Act, 1950 and under the Foreign Contribution (Regulation) Act;
  • General Purpose audits of companies under IFRS.

Under most Indian laws, various matters are required to be certified by chartered accountants. CNK provides such attestation and certification services under various laws.


CNK & Associates LLP  (formerly Contractor, Nayak & Kishnadwala) is a firm of Chartered Accountants, based in Mumbai, India's financial capital. With 22 experienced partners and more than 80 qualified Chartered Accountant employees.


3rd Floor, Mistry Bhavan,

Dinshaw Vachha Road, Churchgate, 

Mumbai 400 020. India

Phone: +91 22 66230600