Audit & Assurance
Independent statutory audits, tax audits, NGO/donor project audits, and special-purpose assurance engagements under ISA and BFRS/IFRS.
Every service at M.S. Salekin & Co. is structured around Bangladesh’s statutory frameworks—combining rigorous technical compliance with clear, practical commercial advice. Select any practice area below for deliverables, required documents, timelines, and FAQs.
From your first tax return to your next business milestone, find the specialist support you need.
Independent statutory audits, tax audits, NGO/donor project audits, and special-purpose assurance engagements under ISA and BFRS/IFRS.
Corporate and individual NBR tax return filing, e-TIN registration, TDS compliance, tax planning, and assessment representation.
13-digit BIN registration, monthly Mushak 9.1 filing, input-output coefficient (Mushak 4.3), VDS compliance, and VAT audit defense.
RJSC company incorporation, partnership registration, annual returns (Schedule X, Form XII), BIDA foreign investment setup, and secretarial compliance.
Monthly bookkeeping, IFRS/BFRS financial statement preparation, MIS reporting, historical backlog cleanup, and accounting software setup.
Monthly payroll processing, employee salary TDS computation, Provident Fund & Gratuity accounting, and WPPF advisory.
Business valuation, feasibility studies, project profiles & bank CMA documentation, financial modelling, and M&A due diligence.
Risk-based internal audits, Standard Operating Procedure (SOP) design, internal control reviews, inventory/cash verification, and fraud risk checks.
Arm’s-length benchmarking, Chartered Accountant Transfer Pricing certificates, Statement of International Transactions, and DTAA advisory.
Not sure which filings apply to your organisation? Use this high-level matrix to identify your core statutory touchpoints across NBR, VAT, RJSC, BIDA, and External Audit.
| Entity Type | Income Tax (NBR) | VAT (NBR) | RJSC / BIDA / Licensing | Audit & Assurance |
|---|---|---|---|---|
| Individual Taxpayer / Professional / Freelancer | 12-digit e-TIN, Annual Return (IT-11GA) & Wealth Statement by Nov 30 | Applicable if supplying taxable commercial goods/services above threshold | Trade License (if operating a proprietorship business) | Mandatory if turnover/capital exceeds statutory thresholds |
| Private / Public Limited Company | Corporate e-TIN, Monthly TDS Returns, Quarterly AIT & Annual Corporate Return | 13-digit e-BIN, Mushak 6.1/6.2/6.3, Monthly Mushak 9.1 by the 15th | Incorporation, AGM, Annual Schedule X, Form XII & Audited Balance Sheet filing | Mandatory Annual Statutory Audit by Chartered Accountants (Companies Act 1994) |
| Foreign Branch / Liaison Office / Subsidiary | Corporate Return, Expatriate Employee TDS, Transfer Pricing (if > BDT 3 Cr) | 13-digit e-BIN, VDS on cross-border services & Monthly Mushak 9.1 | BIDA Permission renewal, Work Permits, Section 18B Bangladesh Bank filings | Mandatory Annual Statutory Audit & Inward Remittance Utilization Certification |
| NGO / Development Project | Entity Return, Monthly Withholding Tax (TDS) on Vendors, Staff & Rent | Monthly VDS deduction & deposit, Mushak 9.1 compliance | NGOAB project approvals (FD-6 / FD-7), Societies/Trust renewal | Annual Statutory Audit & NGOAB Project Audit (FD-4 Certification) |
Inspired by global advisory standards and adapted for Bangladeshi regulatory timelines, every engagement follows a predictable, documented workflow from initial diagnosis to final filing.
We review your entity structure, prior tax/VAT filings, chart of accounts, and regulatory exposure during a confidential diagnostic consultation.
Key Output
Initial Compliance Gap Note & Document Checklist
We issue a clear engagement letter specifying statutory deadlines, applicable provisions (Income Tax Act 2023, VAT Act 2012, Companies Act 1994), responsibilities, and timelines.
Key Output
Written Engagement Letter & Milestone Schedule
Our team performs audit testing, reconciles books with bank and Mushak ledgers, prepares computations, and subjects every working paper to Principal CA review.
Key Output
Draft Reports, Tax Computations & Statutory Forms
We walk management through our findings, complete statutory submissions, archive acknowledgement receipts, and set reminders for upcoming compliance cycles.
Key Output
Signed Reports, Filing Receipts & Forward Compliance Calendar
Schedule a confidential initial consultation with Mohammad Sirajus Salekin, FCA (Fellow Chartered Accountant (FCA), Member of ICAB) to discuss your organisation’s statutory requirements or personal tax filing.