In addition to the documents listed in Rule 10, the following documents, among others, are required to be furnished, along with the application form.
 
(i) Company Profile/Experience of Individuals
(ii) For an individual, proof of capital of Rs. 5 crores or more in his business or profession
(iii) For a company/firm,
(a) proof of paid-up capital not less than Rs. 5 crores
(b) proof of net worth not less than Rs. 50 crores
(iv) Proof of Equity (Proof that equity share capital held in aggregate by NRIs, FIIs or foreign companies does not exceed 49% of its capital)
(v) An undertaking to submit Performance Bond or Banker's Guarantee valid for six years from a scheduled bank for an amount not less than Rs. 5 crores in accordance with Rule 10(ii)(h) of the IT Act.
(vi) Crossed cheque or bank draft for Rs. 25,000/- (for fresh application) or Rs.5,000/- (for renewal) in favour of the Pay & Accounts Officer, DIT, New Delhi. Both fees are non-refundable.
(vii) Certified true copies of the company's incorporation, articles of association etc.
(viii) Original business profile report with certification from Registrar of Companies.
(ix) Audited accounts for the past 3 years (if applicable).
(x) The CA's Certification Practice Statement (CPS) as laid down in Annexure I to these Guidelines.
(xi) Technical specifications of the CA system and CA security policies, standards and infrastructure available/proposed and locations of facilities.
(xii) Information Technology and Security Policy proposed to be followed by the CA in its operations under Rule 19.
(xiii) Statement addressing the manner in which the CA shall comply with the requirements stipulated in the IT Act, Rules and Regulations.
(xiv) Organisational chart and details of all trusted personnel.
(xv) Date by which the applicant will be ready for audit to start. The application shall be deemed to have been received on this date for processing purposes.
(xvi) Date by which commencement of CA operations is proposed. Operations can only commence after due compliance with Rule 20.
(xvii) An undertaking by the applicant that they will make payment to the Auditor
appointed by the CCA at the rate to be prescribed by the CCA.

The Controller reserves the right to call for any other information that may
be required to process the application.