This paper presents a qualitative, observation-based case study of accounting, tax-compliance, and audit-support processes at a small Chartered Accountancy (CA) practice, Anil Swami and Associates, Pune, drawn from a three-month On-the-Job Training (OJT) placement (15 May–17 July 2026). Working in an assisting, non-signing role as Audit & Account Assistant, the author recorded discrepancies met in six task areas: bookkeeping, Bank Reconciliation Statements (BRS), Goods and Services Tax (GST) matching against the GSTR-2B statement, income-tax verification, tax deducted at source (TDS) checking, and audit support. For each area, one anonymised example is set out as an issue observed, the checking or reconciliation step applied, and the resulting action. No time, error-rate, or firm-wide data were available, so no comparative or quantitative claims are made. In all six examples the difference came to light when a record was compared with a supporting or independent record, and each was referred to a senior for confirmation or correction. Missing or unverified supporting documents featured in some examples, and overlapping deadlines were the pressure most felt by the author. A standard client-document checklist and staggered review windows are offered as recommendations to be tested, not as demonstrated improvements.

Index Terms—Chartered Accountancy practice, On-the-Job Training, reconciliation, GST compliance, income-tax verification, audit support, internal control, MSME.