Published on: October 2026
PROCESS CONTROL AND RECONCILIATION IN A SMALL CHARTERED ACCOUNTANCY PRACTICE: AN ON-THE-JOB TRAINING CASE STUDY OF ANIL SWAMI AND ASSOCIATES, PUNE
Darshan Suhas Patil
Dr. Shirly Abraham
Article Status
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Abstract
Index Terms—Chartered Accountancy practice, On-the-Job Training, reconciliation, GST compliance, income-tax verification, audit support, internal control, MSME.
How to Cite this Paper
Patil, D. S. (2026). Process Control and Reconciliation in a Small Chartered Accountancy Practice: An On-the-Job Training Case Study of Anil Swami and Associates, Pune. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(10), 1-9. https://doi.org/10.55041/ijcope.v2i10.028
Patil, Darshan. "Process Control and Reconciliation in a Small Chartered Accountancy Practice: An On-the-Job Training Case Study of Anil Swami and Associates, Pune." International Journal of Creative and Open Research in Engineering and Management, vol. 02, no. 10, 2026, pp. 1-9. doi:https://doi.org/10.55041/ijcope.v2i10.028.
Patil, Darshan. "Process Control and Reconciliation in a Small Chartered Accountancy Practice: An On-the-Job Training Case Study of Anil Swami and Associates, Pune." International Journal of Creative and Open Research in Engineering and Management 02, no. 10 (2026): 1-9. https://doi.org/https://doi.org/10.55041/ijcope.v2i10.028.
References
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[7] Income Tax Department, Government of India, “FAQs on interplay and transition to the Income-tax Act, 2025,” Mar. 2026. [Online]. Available: https://www.incometaxindia.gov.in/documents/81799/11848482/FAQs-on-Interplay-and-Transition.pdf/05f80c1a-073c-a5d7-fb6f-55509242be53?t=1774082865717
[8] Institute of Chartered Accountants of India, Implementation Guide to Standard on Auditing (SA) 230, Audit Documentation, Revised 2022 ed. New Delhi, India: ICAI, 2022.
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