Stiff competition in business and the constant need for qualitative and reliable information exposes the corporate world to financial, business and compliance risks. A shifting paradigm in stake holding, to private and strategic equity investors, demands greater transparency in financial statements. 'Globalization', also entails uniformity in financial reporting and disclosure norm. In this scenario GBA's Assurance Services assist its clientele to retain the confidence in complying with the regulatory objective with respect to the attest function, in their capacity as investors, stakeholders and promoters.