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Stock Audit

Who Needs This?

  • Businesses availing working capital loans secured against inventory.

  • Companies required by banks/financial institutions to submit periodic stock audit reports.

  • Organizations wanting an independent review of stock management.

Why It Matters

Stock audits ensure:

  • Accuracy of inventory records vs. physical stock.

  • Correct valuation of stock for loan/security purposes.

  • Prevention of pilferage, wastage, and fraud.

  • Compliance with banking and financial covenants.

Process of Stock Audit

  1. Physical verification of inventory at warehouses/factories.

  2. Checking purchase, sales, and stock registers.

  3. Verification of valuation methods (FIFO, Weighted Avg, etc.).

  4. Reconciliation with financial statements.

  5. Submission of audit report to company & lender.

Penalty / Risks of Non-Compliance

  • Wrong stock reporting may lead to loan recall, penal interest, or reduced credit limits.

  • Inaccurate records may trigger tax scrutiny.

How Law to Corporate (LTC) Helps

  • Independent stock verification and valuation.

  • Preparing bank-compliant stock audit reports.

  • Advisory to improve inventory management & reporting