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CA V MANMOHAN

AIAug 14, 2025

The Art of Prompting for Chartered Accountants

A comprehensive guide designed to help Chartered Accountants, auditors, and finance professionals create precise and effective prompts for AI tools.

AI, Prompt Engineering
AIResearchGuideCA

This guide is designed to help Chartered Accountants, auditors, tax consultants, and finance professionals create precise and effective prompts for AI tools. It focuses on improving efficiency in tasks like research, summarizing laws, tax planning, and financial analysis.

Simple Prompt Template

Master this 9-step framework to craft effective AI prompts for any professional task:

StepElementExample
1Act as aChartered accountant, auditor, tax consultant, FP&A analyst
2My goal is toIdentify risks, draft email, summarize law, prepare working paper
3ContextAdvising client, cost optimization, statutory compliance, tax planning
4Reference attachmentsDoc.pdf / Sheet1 of workbook.xlsx
5Focus onIncome Tax, Ind AS, GST, ICAI guidelines
6Output formatTable, checklist, step-by-step guide, summary bullets
7Use toneProfessional, simple, client-friendly
8AvoidGeneric examples, irrelevant content
9Follow-ups"Make it more detailed/concise with examples"

Pro Tip: The more specific your context and constraints, the better the AI output will be.

Case Studies

The following case studies demonstrate real-world applications of prompt engineering for CA work.

Case Study 1: Joint Development Agreement Research

Tool Used: Perplexity Research

Objective: Prepare a comprehensive note on Joint Development Agreements (JDAs), covering definitions, use cases, relevant case laws, the process from creation to compliance, and accounting and financial reporting considerations.

Prompt:

1. Act as a Chartered Accountant who is acting as RERA and Tax Planning Consultant.

2. My goal is to develop a comprehensive Guide on Joint Development Agreement from a 360° perspective covering:
   - Definitions & Scope: Legal, accounting, and taxation definitions
   - Practical Use Cases: Industry-specific applications (real estate, infrastructure)
   - Process Flow: Creation, registration, compliance requirements, timelines
   - Regulatory Framework & Case Laws: Judicial precedents, CBDT circulars, ICAI guidelines
   - Accounting & Financial Reporting: Ind AS, Schedule III, disclosure requirements
   - Taxation Aspects: Income Tax, GST, TDS, deferred tax implications
   - Risks & Mitigation: Compliance risks, litigation risks, financial statement risks
   - Best Practices: Industry practices, audit considerations, controls, checklists

3. Tone: Professional
4. Format: Content in paragraphs with checklists and tables where suitable
5. Make it detailed with examples wherever possible

Download Output PDF

Case Study 2: Trade Payable Analysis

Tool Used: Perplexity Research

Objective: Perform analytical testing on the trade payables of Hero MotoCorp and compare the results with the industry average.

Prompt:

1. Act as a Chartered Accountant appointed as statutory auditor of Hero Motocorp (listed company)

2. My goal is to:
   - Identify 5 competitors of Hero Motocorp
   - Fetch Trade payable balances from annual reports for FY 2021-22, 2022-23, 2023-24
   - Calculate Average Trade payable balances for three years
   - Compare the industry average with Hero Motocorp

3. Context: Analytical testing of Accounts Payable

4. Output Format: Table with columns for each financial year
   - Row 1: Industry Average Trade Payable Balance
   - Row 2: Hero Motocorp Trade Payable Balance
   - Row 3: Difference (%)

Download Output PDF

Case Study 3: Annual Report Summarization

Tool Used: Gemini 2.5 Pro

Document: Reliance Industries Annual Report

Objective: Analyse the corporate structure of RIL and summarise the auditor's report.

Prompt:

1. Act as an Investor of Reliance Industries Limited

2. My goal is to:
   - Read and understand the Annual report of RIL
   - Identify all entities (Subsidiaries, Associates, Joint Ventures)
   - Create an Organisation Chart of RIL
   - Summarise Auditor's report including all key discussions

3. Context: Investor analysing annual report

4. Reference: RIL-Integrated-Annual-Report-2024-25.pdf

5. Focus on:
   - Adverse or negative comments by auditor
   - Any financial concerns of the entity
   - Fraud or errors

6. Format: Summarised report
7. Tone: Simple, investor-friendly
8. Avoid: External content to the attachment

Download Output PDF

Case Study 4: Legal Document Summarization

Tool Used: Mistral Small 3.2 24B

Objective: Summarise court judgements on various acts to easily understand.

Income Tax Act Case

Prompt:

1. Act as a Lawyer doing legal research

2. My goal is to:
   - Obtain understanding of the Court Judgement in an easy summary
   - Include all relevant sections

3. Context: Legal Research
4. Reference: M_S_Prosperous_Buildcon_Pvt_Ltd_New_vs_Pr_Cit_New_Delhi.PDF
5. Focus on: Income Tax Act
6. Format: Summary
7. Tone: Professional
8. Avoid: Referring to outside attachment

Download Output PDF

GST Act Case

Prompt:

1. Act as a Lawyer doing legal research

2. My goal is to:
   - Obtain understanding of the Court Judgement in an easy summary
   - Include all relevant sections

3. Context: Legal Research
4. Reference: M_S_Radha_Krishan_Industries_vs_The_State_Of_Himachal_Pradesh.PDF
5. Focus on: CGST/SGST Act
6. Format: Summary
7. Tone: Professional
8. Avoid: Referring to outside attachment

Download Output PDF

Tool Recommendations

ToolBest ForContext Limit
PerplexityResearch, web-based queriesVaries
Gemini 2.5 ProLong document analysis, annual reports1M+ tokens
Mistral Small 3.2 24BLegal research, court judgements128k tokens (~60-70 pages)

Note: Mistral Small 3.2 24B can be accessed through OpenRouter Portal.

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