1. Any seven or more persons associated for any literary, scientific, or charitable purpose, or for any such purpose as is described in section 20 of this Act, may, by subscribing their names to a memorandum of association, and filing the same with Registrar of Joint-stock Companies.
2. The memorandum of association shall contain the following things, that is to say,-
The name of the society
The object of the society
The names, addresses, and occupations of the governors, council, directors, committee, or other governing body to whom, by the rules of the society, the management of its affairs is entrusted.
A copy of the rules and regulations of the society, certified to be a correct copy by not less than three of the members of the governing body, shall be filed with the memorandum of association.
3. Check for the Document from the client Containing Consent of Government allowing the Client Grant.
4. See whether effect of Grant has been disclosed in the Necessary Accounts i.e. Profit & Loss Account as well as Balance Sheet under respective Head.
5. Whether the Amount received from the Department has been spent for the purpose specified in the Document.
6. Check the Documents and Vouch the respective Receipts and Payments.
7. CASH & BANK Voucher
9. Checking Of Provident Fund (EPF)  
11. Documents Required
In addition with
  • Annual audit
  • Audit report
  • Balance sheet
  • Income & expenditure A/c
  • Receipt & payment A/c
  • 10b audit on society done under income tax under sec 12 a 1962 which is filed online
  • Form h prepared quarterly for the amount salary and wages paid to worker submitted to registrar of society
  • Annual report
  • Summary of work done in the financial year, this is theoretical report on work done in financial year
  • Return of income tax