How To Become An Auditor in India?

Article Summary

• Auditing in India is a highly regulated profession governed by the Companies Act, GST laws, and corporate governance frameworks, with over 1.6 million active companies driving growing demand for statutory, internal, tax, and forensic audits.
• To become an auditor in India, statutory auditing requires a Chartered Accountant (CA) with a valid Certificate of Practice under Section 141 of the Companies Act, 2013, while CA firms or LLPs with practising CA partners can also be appointed.
• The average auditor salary in India in January 2026 ranges from INR 4L to INR 10L annually, with emerging career scope in forensic auditing, ESG audits, data analytics, and risk advisory due to technology-driven audits and stricter compliance requirements.

In 2026, Auditing is one of the highly regulated and trusted professions in India with stringent compliance, as prescribed under the Companies Act, GST laws, and the rising importance of corporate governance laws. With 1.6 million active companies and thousands of start-ups, the demand for statutory, internal, and tax audits is continuously on an increasing rise. To become an auditor, there are some eligibility and professional qualification requirements. 

So, whether you’re thinking of this career after 12th or after graduation, it is important to understand the right eligibility, the qualification criteria, and the future scope before planning a career in auditing. In this blog, we have mentioned how to become an auditor in India after 12th grade or after BCom, along with details on eligibility criteria, skills, job outlooks, and more. So let’s get started without further ado!

What Does An Auditor Do? 

Auditors are responsible for independently examining a company’s financial records to ensure accuracy, legality, and compliance with applicable laws and accounting standards. Their work safeguards the interests of shareholders, regulators, lenders, and the public by reducing the risk of fraud and financial misstatements.

Auditors review accounting books, invoices, vouchers, and financial statements, then evaluate whether the organization follows statutory requirements, accounting standards, and internal controls.

Key Responsibilities of an Auditor

Auditing work goes beyond checking numbers; it involves judgment, analysis, and professional skepticism. Typical responsibilities include:

• Reviewing accounting records, bills, and financial statements.
• Verifying compliance with accounting standards, Companies Act provisions, GST, and tax laws.
• Identifying errors, irregularities, and potential fraud risks.
• Evaluating internal control systems and risk management frameworks.
• Preparing audit reports and communicating findings to management.
• Recommending improvements in controls, compliance, and cost efficiency.
  

Auditors remain independent of management, which ensures objectivity and credibility in financial reporting.

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Types of Auditors in India

Auditing offers multiple specialization paths depending on interests, qualifications, and career goals. Each type serves a different purpose within the financial ecosystem. Let’s understand the types of Auditors in India one by one:

• Statutory Auditor: Statutory auditors conduct audits that are legally mandatory under Indian company law. These audits ensure that a company’s financial statements present a true and fair view and comply with statutory requirements. Only qualified Chartered Accountants are permitted to perform statutory audits.
• Internal Auditor: Internal auditors work within organizations to assess internal controls, operational efficiency, risk management, and governance processes. Their focus is preventive—helping management identify weaknesses before they turn into major issues.
• Tax Auditor: Tax auditors review financial records to ensure compliance with income tax laws and GST regulations. They play a vital role during tax filings, assessments, and litigation support.
• Forensic Auditor: Forensic auditors investigate financial fraud, embezzlement, and economic offenses. Their work often supports legal cases, regulatory investigations, and corporate fraud inquiries.

Qualifications to Become an Auditor in India

In order to be an auditor in India, there are some requirements you need to comply with. These qualification requirements are mentioned in different sections of the Companies Act, 2013. Here is the Auditor’s eligibility as per the Law:

• As per section 141(1) of the Companies Law 2013, only a Chartered Accountant who holds a valid Certificate of Practice under the Chartered Accountants Act, 1949, can be appointed as an auditor of a company. 
• Also, it is crucial to understand that a CA firm or LLP may also be appointed, as long as the majority of its partners are practising CAs in India. It is significant to note that it is the company that appoints the firm, not the partners individually, and only CA partners are allowed to sign audit reports as per section 141(2) of the Companies Law 2013. 

Skills Required To Become An Auditor

• Analytical skills: As auditors go through a lot of financial information, you need analytical skills to spot inconsistencies, questionable transactions, and others. 
• Attention to Detail: Having a keener eye makes sure you do your job accurately, spot errors, and catch potential fraud as early as possible. 
• Communication Skills: An effective communication of audit findings with clients is crucial so that there is no misunderstanding. 
• Interpersonal Skills: An auditor needs to work with a range of departments and senior management. These skills are hereby important.
• Problem-Solving Ability: Auditors often encounter incomplete or ambiguous records. The ability to logically untangle such issues and offer realistic suggestions for improvement is very important. 
• Time Management: Audits operate on very tight deadlines. Good time management skills enable you to complete an audit on time without compromising on quality.

How to Become an Auditor After 12th?

If your career aspiration is to become an auditor after 12th, you need a directed pathway. It is always recommended to complete the 12th grade in Commerce with Accounts. But, it is not a hard end rule. So, let’s break it down for you on how you can start the preparation early to become an auditor.

• After 12th completion, enrol in either the CA Foundation course or pursue B.Com alongside professional courses. 
• Next, clear intermediate levels and get the professional certificate. 
• Complete the articleship. It is the practical training. So, it gives real audit exposure, not just theory
• Develop the required skills, knowledge, and abilities. 
• Register as an auditor. 

How to Become an Auditor After BCom?

This is also the most common pathway to become an auditor after completing the BCom degree. So, after completing a BCom degree, you can follow the following steps to become an auditor: 

• Enroll in CA, CMA, CS, CIA, CPA, etc. 
• After getting the professional certification, you need to gain practical exposure through internships or articleship. 
• You can specialise in any of the concepts, such as tax audit, internal audit, or risk and compliance. 

CA is crucial for statutory auditing jobs, but other pathways can also open up auditing job prospects, with limitations after BCom. 

Average Salary of an Auditor in India

The salary range of an Indian auditor in January 2026 is approximately INR 4L to INR 10L, with an average base pay of INR 6L per year. Check the table to understand what you will be earning after becoming an auditor in India: 

Experience Level	Base Pay Range	Average Base Pay
0-1 years	INR 13K – INR 30K per month	INR 20K per month
1-3 years	INR 3L – INR 7L per year	INR 5L per year
4-6 years	INR 4L – INR 11.0L per year	INR 6L per year
7-9 years	INR 4L – INR 11.3L per year	INR 7L per year
10-14 years	INR 7L – INR 17.0L per year	INR 12.0L per year
15 years +	INR 5L – INR 16.5L per year	INR 10.0L per year

Career Scope and Future of Auditing in India

Auditing continues to remain a future-proof profession due to stricter regulations, increased compliance requirements, and rising focus on corporate governance. Areas that are expanding rapidly are:

• Forensic auditing, 
• ESG audits, 
• Data Analytics, and 
• Risk advisory

Technology-driven audits and regulatory scrutiny ensure that skilled auditors will remain in demand across industries.

Also Read: How to Become a Chartered Accountant?

Learning how to become an auditor helps you plan a career that combines professional credibility, long-term stability, and continuous learning. Whether you start after 12th or after BCom, auditing rewards discipline, integrity, and analytical thinking. If you enjoy working with numbers, regulations, and structured problem-solving, auditing can offer a respected career with diverse opportunities and strong future demand.

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