Single format · FV08-B14-3

Internal FLA review checklist

A single format from the The FLA Return pack. Reviewer's sign-off before submission on FLAIR.

Length
2 pages
Blanks to fill
40
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Internal FLA review checklistReviewer's sign-off before submission on FLAIR40 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

To be completed by the reviewer (manager or partner) for every FLA return

Client: [Client company's name] · As at: 31.03.[Year of FLA return (as at 31 March)] · Basis: [Provisional / Audited / Revised] · Preparer: [Preparer's name]

#

Review point

OK / issue

Comment

1

Applicability: FDI and/or ODI outstanding at 31 March established; non-repatriable holdings excluded

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2

Identification data agrees with MCA master data and the FIRMS Entity Master (CIN, PAN, NIC)

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3

Standalone (not consolidated) figures used; trial balance tie-out for paid-up capital, reserves, net worth, turnover, PAT

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4

Previous-year column equals last year's filed current-year column, or the difference is explained by a revised return

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5

Non-resident holders: count, % and face value agree with the register and cumulative FC-GPR / FC-TRS; investor groups aggregated for the 10% test

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6

Market value: OFBV (unlisted) on own funds per current instructions / closing price (listed)

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2 more paragraphs and tables follow in the full format.

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