Last updated: 17 Oct 2026

Virtual Auditor

Audit Services in Andaman and Nicobar Islands

Last updated: 17 Oct 2026

Quick answer: Virtual Auditor provides statutory audit & assurance services for businesses in Andaman & Nicobar Islands — remotely, with meetings by video or at our Chennai head office. Company filings for Andaman & Nicobar Islands are made with ROC Chennai. Starts from ₹35,000 + 18% GST professional fees (govt fees extra); Standard turnaround is 7–10 working days.

Andaman & Nicobar Islands — the local picture for statutory audit & assurance services

The Andaman and Nicobar Islands have a tourism, fisheries and government-services economy centred on Port Blair, with special incentives for island industries and a small base of hospitality and shipping companies. Company matters are routed through Chennai and Kolkata: the Calcutta High Court's Port Blair circuit bench hears writs, and NCLT and ITAT matters go to Kolkata. For statutory audit & assurance services this means reports are filed with ROC Chennai and relied on by the Pr. CCIT West Bengal & Sikkim (Kolkata) charge and the Andaman & Nicobar Islands GST administration.

What is statutory audit & assurance services? Statutory audit, tax audit (44AB), internal audit, GST audit, concurrent audit, and stock audit by FCA-led practice.

Statutory Audit & Assurance Services is a professional service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), serving clients in Andaman and Nicobar Islands, Andaman and Nicobar Islands since 2012.

Statutory Audit & Assurance Services in Andaman and Nicobar Islands

With offices in Chennai, Bangalore, and Mumbai, we serve businesses throughout Andaman and Nicobar Islands with the same quality of FCA + ACS + CFE + IBBI RV-led professional services.

The ROC Chennai handles company registrations and filings for Andaman and Nicobar Islands. Stamp duty: As per UT schedule. Professional tax: Not applicable.

Full service details, methodology and statutory references: https://virtualauditor.in/statutory-audit-services-india

Step-by-Step Process

Step 1: Engagement Letter

Define audit scope, timeline, and fees

Step 2: Planning

Understand business, assess risks, design audit procedures

Step 3: Fieldwork

Test controls, verify transactions, examine records

Step 4: Reporting

Draft audit report with observations and qualifications

Step 5: Follow-up

Management letter with improvement recommendations

Andaman and Nicobar Islands-Specific Compliance Information

ROC Office | ROC Chennai

State Capital | Port Blair

Stamp Duty | As per UT schedule

Professional Tax | Not applicable

Pincode (Capital) | 744101

Indicative Fee Structure

Service	Fee
Audit Services	Starts from ₹35,000 + 18% GST + govt fees
Consultation	Complimentary 30 minutes

*Prices are indicative. Actual fees depend on complexity and regulatory requirements. Contact us for a detailed quote.

Why Virtual Auditor for Andaman and Nicobar Islands

Our founder CA V. Viswanathan holds four credentials — FCA, ACS, CFE, IBBI RV — which means your audit services is handled by the same qualified professional, not a rotating cast of junior associates.

Technology that accelerates: Automated compliance calendars, AI-assisted document analysis, and 10,000 Monte Carlo simulations for valuations.

Engagement terms — reviewed 25 October 2026

Fee: Tax audit under section 44AB from ₹35,000 + 18% GST. Statutory audit, internal audit and GST audit are quoted against scope and size.
Extra / not included: Preparation of the financial statements and bookkeeping are separate from the audit.
Turnaround: Agreed per scope in the engagement letter, counted in working days from receipt of complete information and the advance payment; statutory due dates are met when books are closed at least 20 working days before them.
Who signs: The audit report is signed by V. Viswanathan FCA or another qualified Chartered Accountant of the practice, depending on the engagement.
Entity: Engagement letter and invoice are issued by V Viswanathan & Associates, Chartered Accountants (FRN 013713S), the proprietary firm of V. Viswanathan.
What to send first: Send trial balance and ledgers, previous year's audit report, fixed-asset register, and the list of related parties.
Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

What has changed in the law — reviewed October 2026

Income-tax Act, 2025 is in force from 1 April 2026; the section numbers on this page are those of the Income-tax Act, 1961, which continues to govern assessment years up to 2026-27.
GST demands for FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (notice within 42 months, order within 12 months); sections 73 and 74 apply to periods up to FY 2023-24.

Frequently Asked Questions

Which Registrar of Companies handles filings for a company in Andaman & Nicobar Islands?

ROC Chennai has jurisdiction over companies with a registered office in Andaman & Nicobar Islands. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.

Which High Court has jurisdiction over Andaman & Nicobar Islands?

Writ petitions and appeals from Andaman & Nicobar Islands lie before the Calcutta High Court (Port Blair Circuit Bench).

Do you have an office in Andaman & Nicobar Islands?

No. Andaman & Nicobar Islands is served remotely from our Chennai head office: documents are exchanged online, filings are made on the MCA, GST and income-tax portals, and meetings are held by video or at that office by appointment.

Which audit or review applies, and what will the work actually cover?

Every company needs a statutory audit of its financial statements by a chartered accountant appointed under section 139 of the Companies Act, reporting under section 143 and, where it applies, the CARO 2020 order and on internal financial controls. An LLP needs an audit when its turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh. A tax audit is needed when business turnover or professional receipts cross the income-tax limits. An internal audit is required for prescribed classes of companies (section 138). A statutory auditor cannot also provide certain other services to the same company (section 144). We confirm which audits apply, agree the scope and timetable in an engagement letter, and list the records needed.

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Ready to Get Started?

Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

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Statutory & Internal Audit Engagements in Andaman and Nicobar Islands

ROC filings route to ROC Andaman & Nicobar (Port Blair sub-office under ROC Kolkata), and any Section 139 auditor-rotation or NFRA reportable matter is escalated through that ROC.

The economic mix of Andaman and Nicobar Islands runs across tourism, small-scale agro-processing, fisheries — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. There is no notified SEZ in the state. On the AD-Bank side, SBI Port Blair is the principal AD-I; complex FEMA filings funnel via Kolkata or Chennai.

A&N enjoys 100% income-tax exemption for indigenous-tribal members under Section 10(26AAA) and is the only Indian UT astride the strategic Malacca Strait shipping route — a niche advantage for marine-services ventures.

Section 143(3) Reportable Matters in Andaman and Nicobar Islands

Statutory audit reports for Andaman and Nicobar Islands-based companies must address CARO 2020 reporting clauses (21 in number), internal-financial-controls reporting under Section 143(3)(i), Section 134(3)(c) board-report attachments, and any qualification or emphasis-of-matter under SA 705/706. Andaman and Nicobar Islands-region industry exposure (fisheries, coconut & arecanut) typically drives audit attention to inventory verification, related-party transactions, and contingent-liability disclosure.

Internal Audit & ICFR Assurance

For listed-company subsidiaries and large unlisted entities in Andaman and Nicobar Islands, Internal Audit under Section 138 plus ICFR (Internal Financial Controls over Financial Reporting) testing under Section 143(3)(i) is mandatory.

Tax Audit (Section 44AB) & Limited Reviews

Tax audits under Section 44AB for Andaman and Nicobar Islands-based assessees follow Form 3CA/3CB-3CD with cross-references to AIS/TIS and Form 26AS.

Engagement — Andaman and Nicobar Islands Coverage

Virtual Auditor's audit practice covers statutory audit (SA 200-720, CARO 2020), tax audit (Section 44AB), internal audit, ICFR testing, IFCR opinions for IFC-applicable companies, GST audit, transfer-pricing audit (Form 3CEB), bank concurrent and statutory branch audits — for entities anchored at ROC Andaman & Nicobar (Port Blair sub-office under ROC Kolkata). Free 30-minute consultation: +91 99622 60333.

Andaman & Nicobar Islands: compliance facts for statutory audit & assurance services

Which authorities handle statutory audit & assurance services for a business in Andaman & Nicobar Islands?

Registrar of Companies	ROC Chennai
Income-tax region (Pr. CCIT)	Pr. CCIT West Bengal & Sikkim (Kolkata)
GST state code	35
High Court	Calcutta High Court (Port Blair Circuit Bench)
Nearest Virtual Auditor office	Chennai head office — G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai (about 1,636 km by road from Andaman & Nicobar Islands)

Andaman & Nicobar Islands companies file with ROC Chennai; writ remedies lie before the Calcutta High Court (Port Blair Circuit Bench); tax appeals go to the ITAT Kolkata.

Statutory references for this service are on the national statutory audit & assurance services page: https://virtualauditor.in/statutory-audit-services-india

Checked 2026-10-14 against MCA · NCLT · CBIC · ITAT.

Virtual Auditor across India

What has changed in the law — reviewed October 2026

Income-tax Act, 2025 is in force from 1 April 2026; the section numbers on this page are those of the Income-tax Act, 1961, which continues to govern assessment years up to 2026-27.
GST demands for FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (notice within 42 months, order within 12 months); sections 73 and 74 apply to periods up to FY 2023-24.

Full note on the national page.