# Professional standards About us Independence, confidentiality, and quality do not move with the client or the fee. These are the commitments behind our work, and what we do to keep them. ## Six commitments 01 ### [Independence](#independence) We do not audit what we have prepared. 02 ### [Confidentiality](#confidentiality) Client information is protected from the first email. 03 ### [Quality](#quality) Every conclusion is reviewed before it is released. 04 ### [Scope and fees](#engagements) No work begins without an engagement letter. 05 ### [Technology and data](#technology) People review every output; client data stays out of public AI tools. 06 ### [Regulation](#regulation) We answer to the Institute of Chartered Accountants of India. Independence and objectivity ## We do not audit what we have prepared Where we act as statutory auditor, section 144 of the Companies Act, 2013 and the Code of Ethics issued by the Institute of Chartered Accountants of India limit the other services we can provide to that client. We apply those limits strictly, and we extend the same principle to work where they do not formally apply: we do not give assurance over anything we have prepared or designed ourselves. Before accepting an engagement, we assess threats to independence and objectivity, including self-interest, self-review, advocacy, familiarity, and intimidation, and we decline roles we cannot safeguard. Exhibit 1 Three questions decide whether we can accept a piece of work, and all three are answered before it begins Independence and objectivity checks made at engagement acceptance *Exhibit graphic: Decision flow of the independence and objectivity checks made before an engagement is accepted* Simplified. Section 144 lists the services an auditor may not provide to the company or its holding or subsidiary company, directly or indirectly; the ICAI Code of Ethics sets further requirements for some entities and services. Source: Companies Act, 2013, section 144; Code of Ethics, Institute of Chartered Accountants of India; SA&A engagement procedures Soni Aditya & Associates Confidentiality ## Client information is protected from the first conversation Chartered accountants owe professional duties of confidentiality. We treat every enquiry as confidential from the first email, sign non-disclosure agreements on request before any substantive discussion, and limit access to client information to the people working on the engagement. Client stories on this website are anonymised, and facts are generalised where needed so that no client can be identified. Quality of work ## Conclusions are reviewed before they are released Acceptance, planning, execution, and review of engagements follow documented procedures. Technical positions are recorded in memoranda that cite the relevant standard or law, set out the alternatives considered, and explain the conclusion reached. Conclusions are reviewed at partner level before they go to a client or anyone relies on them. We keep our technical knowledge current through continuing professional education and structured reading of new standards, amendments, and regulatory guidance. Exhibit 2 Each step of an engagement leaves a record, so any conclusion can be traced to its reasoning How an engagement runs, and what is kept on file at each step *Exhibit graphic: Five steps of an engagement, with the record kept at each step* Source: SA&A engagement procedures Soni Aditya & Associates Scope and fees ## No work begins without an engagement letter Each engagement is governed by a letter setting out its scope, deliverables, responsibilities, timing, and fees. If the scope changes, the change and its effect on fees are agreed in writing before the work continues. Technology and data ## Tools are used with care, and client data stays protected We use analytics, automation, and machine learning where they improve the coverage or accuracy of our work, and every output is reviewed by a person before anyone relies on it. We do not put client data into public AI tools. We collect only the personal data an engagement or enquiry needs, use it for that purpose, keep it for as long as professional and legal obligations require, and protect it with access controls suited to its sensitivity. Our approach is designed with the Digital Personal Data Protection Act, 2023 in mind, and the details are in our [privacy policy](https://soniassociates.in/privacy-policy). Regulatory status ## A firm of chartered accountants, and accountable as one The firm and its members are subject to the Chartered Accountants Act, 1949, the regulations made under it, and the Code of Ethics issued by the Institute of Chartered Accountants of India. This website is maintained for information, in keeping with the Institute’s guidelines, and does not seek to solicit work. If you have a concern about our work or conduct, write to the partner at [aditya@soniassociates.in](mailto:aditya@soniassociates.in). Complaints about the professional conduct of a chartered accountant can also be made to the Institute of Chartered Accountants of India. ## Related ### [Technology & AI](https://soniassociates.in/tech-and-ai) Where analytics and machine learning help our work, and the rules that keep people accountable for every output. ### [Privacy policy](https://soniassociates.in/privacy-policy) What personal data this website collects, why, who handles it, how long it is kept, and your rights. ### [Leadership](https://soniassociates.in/aditya-soni) The partner who scopes each engagement reviews its conclusions and answers for them. ## Before an engagement begins We are glad to talk through independence, confidentiality, or engagement terms first. [Contact us](https://soniassociates.in/contact) [LinkedIn](https://www.linkedin.com/in/in-aditya/) --- Soni Aditya & Associates, Chartered Accountants. Office No 502, Unit 507, 5th Floor, 45 Baner Street, Baner, Pune, Maharashtra 411045, India. aditya@soniassociates.in · +91 93400 75288 · https://soniassociates.in/contact This website is published for general information, in keeping with the guidelines of the Institute of Chartered Accountants of India on members’ websites. It does not advertise or solicit work, and nothing on it is professional advice. Publications reflect the law and standards at the date they were written, so please take advice on your own facts before acting. Client engagements described here are anonymised. Site index for agents: https://soniassociates.in/llms.txt Canonical page: https://soniassociates.in/our-standards