Since the FC(R) Act, 1976 is a national security legislation, NGOs are required to exercise extreme care and caution in dealing with foreign contribution from the time of its receipt to its final utilization. As the Chartered Accountants (CA's) audit the accounts of the NGOs and they certify the accounts before being submitted to the FCRA division, CA’s are required to provide meaningful guidance to the NGOs ……..

• To verify whether the associations are eligible to receive foreign contribution
• To guide the applicant organization to apply to the Home Ministry for necessary registration/prior permission; 
• To assist in the proper maintenance of prescribed books of accounts;
• To furnish the required certificate in the prescribed format after careful scrutiny of the accounts of the NGO;
• Before certifying the accounts of an association in FC-3 returns, the CA concerned must ensure that they have been prepared in accordance with the provisions of FC(R) Act, 1976 and Rules framed thereunder.