Judgement institutions can put in front of a board, a regulator, or a rating agency.
Bhattacharya & Associates has carried independent accountability for regulated Indian institutions since 1972 — audit, assurance, tax and governance advisory, led by name partners, not anonymous teams.
A practice built on standards and disciplined judgement.
Founded in Kolkata in 1972 and headquartered today in Darbhanga, Bihar, Bhattacharya & Associates has grown from a sole proprietorship into a ten-partner practice serving banking, government, education and enterprise clients through offices across five states.
What has not changed in fifty-four years is the discipline behind it: independent judgement, meticulous documentation, and counsel an institution can act on with confidence.
Read the firm's history →Institutions, not just engagements.
Public sector & regional rural banks
Statutory branch, concurrent, stock and inspection audits, sustained across audit panel appointments since the 1980s.
Government departments & public sector bodies
Statutory and utilisation-certificate audits for state departments, planning offices and welfare schemes.
State universities & educational institutions
Continuous book-keeping and internal audit relationships across two state universities and more than thirty-five constituent colleges.
Listed & large private companies
Statutory audit under the Companies Act 2013, tax audit, transfer pricing and Ind AS-aligned reporting.
Family-owned & mid-market businesses
Partner-led relationships across generations, spanning manufacturing, pharma, IT, construction and real estate.
Cooperative federations & trusts
Statutory audit of primary dairy cooperative societies and charitable trusts under applicable state and central statutes.
Seven practices, each led by a named partner.
Audit & Assurance
A statutory or independent audit is the document a board, a lender or a regulator will read most closely. Our …
Learn more →Bank & Financial Institution Audit
Bank audit findings are read by regulators as closely as by boards. Our opinion is built to hold under both.…
Learn more →Public Sector & Institutional Audit
Government departments, universities and cooperative federations answer to a different kind of scrutiny — gran…
Learn more →Tax & Regulatory Advisory
Tax law in India changes continuously — the new Income-tax Act, GST 2.0's rate reforms, evolving TDS and ROC r…
Learn more →Risk Advisory & Internal Audit
An internal audit function is only useful if its findings change how an organisation operates. We design our r…
Learn more →Forensic & Investigation Services
When a board or a lender needs to know what actually happened inside a set of accounts, the assignment calls f…
Learn more →Independent judgement, demonstrated.
Income-tax Act, 2025 comes into force
The new Act replaces the six-decade-old Income-tax Act, 1961 and applies from tax year 2026-27 onwards, introd…
MAT to become a final tax at 14%
From FY 2026-27, Minimum Alternate Tax is proposed to be made a final tax, with the rate reduced to 14% from 1…
Share buy-backs taxed as capital gains; STT raised
Amounts received on buy-back of shares are now taxed as capital gains in the shareholder's hands. Securities T…
Named accountability, not an anonymous team.
CA Prashant Kumar Jha
Managing Partner of the firm, with a multidisciplinary grounding across accountancy, law, information-systems audit, international…
CA Rahul Aggarwal
A Chartered Accountant and Advocate whose practice centres on Goods & Services Tax, indirect taxation and commercial advisory. Ear…
CA Nishant Kumar Jha
His practice is built around Income-tax and GST litigation, representing clients before the tax authorities and working through co…
An audit is only as good as the judgement behind it, and the precision that records it.