How we are audited
Every rupee that reaches BSS is accounted for in books that an independent chartered accountant examines each year, and that two government departments receive. Here is how that works, and where to read the results without asking us.
Last updated 17 August 2026
The financial year closes
BSS's books run from 1 April to 31 March, like every Indian entity's. Programme-wise accounts are maintained through the year — a requirement of the 12A registration, not just good practice.
An independent chartered accountant audits them
A firm with no other role in the organisation examines the books and vouchers and issues a signed report with the balance sheet, income and expenditure account, and receipts and payments account. The firm's name, its registration number and the signing partner's membership number appear on the report itself — so anyone can check who did the work.
It is filed with the regulators
The audited accounts go to the Income Tax Department with the annual return, alongside Form 10B — the audit report a charitable organisation must file. Foreign contributions are audited and reported separately to the Ministry of Home Affairs under FCRA, on their own annual return.
Read them yourself
Audited accounts, annual reports and the FCRA return are published on the documents page — nothing there needs a request or a login. The auditor's signature, firm registration number and membership number are on each report, which is how you verify who signed it rather than taking our word for it.
We publish the most recent years. Earlier years, and the detailed schedules behind the summary statements, are available from our registered office on request — including for anyone doing formal due diligence.
Some terms on this page — Form 10B, FCRA, 12A — are explained in plain English in the glossary.