EPF Audit Concerns: What Documents Are Needed and Why No Inspections Yet?

Vipul badhik
EPF Audit Documentation Requirements

Which documents are required in the audit of EPF? More than that, I would like to clarify that we issued the EPF license more than three years ago, and I recently discovered that they haven't conducted any inspections or audits. Please guide me in this direction. I will be thankful to you all.

Regards
bhardwaj_ch1
Documents Required for EPF Audit

3A and 6A, along with the Challan and Salary Register for those months, need to be audited. The EPF statement with accounts 1, 2, 10, 21, and 22 should be sent to the accounting department.
korgaonkar k a
You need to produce the following documents for inspection under EPF:

1. Attendance and wage registers;
2. Audited copies of balance sheets and P&L statements;
3. First cash book/first bill book;
4. First ledger;
5. Proof of date of incorporation/commencement of business;
6. Certificate of registration under FA or S&E;
7. Articles of Memorandum and Association/Partnership deed;
8. Form 11 of all employees;
9. Returns - monthly/annually/5A submitted with remitted challans;
10. Current cash book and ledger;
11. Details of owners and bankers;
12. Inspection book; and
13. Any other record/document the inspector may deem fit to inspect.

The above documents the inspector can demand for any number of years and are not restricted to 3 years or any specific number of years. If I miss out on any document, one can add it.

Please ensure that the requested documents are readily available for inspection.

Thank you.
korgaonkar k a
In addition to my earlier posting, in the case of exempted establishments, you need to submit returns in Appendix A and B, the cash book ledger of PF, subscribers' passbook ledger, audited balance sheets of the trust, eligibility register, and securities register, etc.

Regards,
Vipul badhik
Thank you very much for removing my illusion regarding Form 11. I truly appreciate your valuable advice. This guidance is really helpful for me. I will...
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