The certification of a balance sheet by a Chartered Accountant (CA) depends on the specific requirements of the organization or regulatory body requesting the certification. In general, if the turnover of a company is between 50 lakhs to 75 lakhs, it may not be mandatory to get the balance sheet certified by a CA. However, if the company is seeking a loan or credit facility, the bank or financial institution may require a certified balance sheet to assess the financial health of the company.

If a certified balance sheet is required, the CA will need to verify the accuracy and completeness of the financial information presented in the balance sheet. This includes ensuring that all assets, liabilities, and equity are correctly classified and that all relevant accounting standards and principles have been followed.

The CA will typically review the financial records, ledgers, and other relevant documents to ensure that they support the amounts and disclosures presented in the balance sheet. The CA will also assess whether any adjustments are needed to conform to generally accepted accounting principles or to reflect any events or transactions that have occurred since the close of the accounting period.

Once the CA has completed the review and verification process, they will provide a certification letter, which confirms that they have reviewed and verified the balance sheet and that it presents a true and fair view of the company's financial position. The certification letter will be signed and stamped by the CA, and it may also include other information, such as the scope of the review and any limitations on the certification.