By INFINITYGRO TeamUpdated 23 Oct 20267 min read
Guide · Commercial documents · Financial statements · Updated October 2026

Financial Statements Apostille or Attestation from the MEA

Foreign banks, tender committees and company registries often ask an Indian business for its audited accounts with an apostille or embassy legalisation. This guide explains which parts of the accounts are usually sent, how the set should be signed before it leaves your office, and how it moves through the Chamber of Commerce and the Ministry of External Affairs.

Audited accounts and CA certificates Hague and non-Hague routes Quoted in writing
Financial statements apostille route in India: signed set, notary if needed, Chamber of Commerce and MEA
Financial statements apostille · four steps · +91-8595558517
Quick answer

Financial statements apostille: quick answer

Financial statements apostille is the MEA apostille placed on a company’s balance sheet, profit and loss account and auditor’s report so that an authority in a Hague Convention country can rely on them. Accounts are a commercial document, and the MEA states that commercial documents must first be authenticated by a Chamber of Commerce. The Chamber attests the company signatory, and the MEA apostilles on that basis.

For the UAE, Qatar, Kuwait, Egypt or China, and for Oman or Vietnam where the accounts support a commercial filing, the MEA attests instead and the embassy in New Delhi legalises the set. INFINITYGRO handles every stage from Delhi and quotes each set in writing, with any embassy fee listed separately.

Part 1 · Who asks for it

When a foreign party asks for apostilled accounts

Financial statements are proof that a business exists, trades and can meet its obligations. A foreign party usually asks for them at the point where it is about to take a risk on you.

01

Tenders and pre-qualification

Government buyers and large companies abroad often want two or three years of audited accounts before they shortlist a supplier.

02

Bank accounts and credit

Foreign banks opening a corporate account, or issuing guarantees, may ask for legalised accounts of the Indian parent.

03

Subsidiaries and branches

Registering a subsidiary or branch abroad can require the parent’s accounts alongside its incorporation papers.

04

Distributor and agency approval

Some principals and regulators check the financial standing of an Indian agent or distributor before approving it.

Part 2 · Preparing the set

What goes into the set and how it should be signed

Ask the receiving party exactly what it wants. The phrase financial statements can mean the full annual report or only the balance sheet and profit and loss account. Sending more pages than needed adds work without adding value.

Commonly requested

  • Balance sheet and profit and loss account
  • Notes to accounts and cash flow statement
  • Independent auditor’s report
  • CA certificates such as a net worth or turnover certificate
  • Directors’ report, if the registry asks for it

Before it leaves your office

  • Each page signed by an authorised director
  • Company seal next to every signature
  • Auditor’s signature and firm stamp where the auditor signs
  • Pages in order and firmly bound, not stapled loosely
  • One set per destination country
INFINITYGRO does not prepare, audit or certify accounts. Your statutory auditor and directors sign them; we handle only the attestation and apostille stages.
Part 3 · Process

Financial statements apostille process, step by step

  1. 1
    Photo check on WhatsAppSend photos of the set and the country. We tell you how the pages will be counted and confirm the total in writing.
  2. 2
    Send the signed setCourier the set with an authorisation letter on letterhead and the signatory’s ID copy, or drop it at our New Ashok Nagar office.
  3. 3
    Notary where requiredA CA certificate or a certified copy may be notarised first; original company documents often go straight to the Chamber.
  4. 4
    Chamber of CommerceThe Chamber checks the signatory and attests the signature on behalf of the business community.
  5. 5
    MEA apostille or attestationApostille for Hague countries; MEA attestation and embassy legalisation for the others.
  6. 6
    ReturnWe send the set back by Blue Dart or another secure courier.

The full list of business papers we handle is on the commercial document apostille page.

Part 4 · Destination

Apostille or embassy legalisation for your accounts

MEA apostille

Hague parties such as the UK, the USA, the Netherlands, Portugal, Saudi Arabia, Bahrain, Australia and South Korea.

MEA attestation + embassy

The UAE, Qatar, Kuwait, Egypt and Iraq; China; and Oman and Vietnam, where commercial papers are kept outside the apostille.

If a translation is required, INFINITYGRO translates accounts into any language. Tell us at the start whether the translation also needs to be legalised.

Fees and time

Financial statements apostille: fees and time

Commercial documentChamber of Commerce + MEA (+ embassy where needed), quoted in writing after we see the document
Embassy legalisation feeExtra where the country needs it; confirmed in your written quote
CourierExtra, both ways
TranslationQuoted by language and page

A set of accounts is quoted in writing after we see it, because the number of pages and signatures varies. The quote also states the expected time.

FAQs

FAQs: Financial Statements Apostille or Attestation from the MEA

Can unaudited financial statements be apostilled?

The stages do not depend on whether the accounts are audited; they depend on a proper company signature that the Chamber can attest. Whether unaudited accounts are acceptable is for the foreign bank or registry to decide, so ask them before you start.

Is each page of the accounts a separate document?

Not always. A bound set signed by the company is often handled as one document, but CA certificates and separate reports are usually counted on their own. We tell you how your set will be counted when we quote.

Does the MEA check the figures in the accounts?

No. The MEA confirms the signature and seal it relates to, here the Chamber of Commerce. It does not take responsibility for the content of the document, so the foreign bank, buyer or registry still reads and judges the accounts on their own merits.

Can the auditor’s CA certificate go through the same route?

Yes. A net worth or turnover certificate signed by your chartered accountant is a commercial paper too. It may need notarisation before the Chamber stage, depending on how it is signed and stamped. Send a photo and we will confirm the route for it.

Can I send accounts downloaded from the MCA portal?

A downloaded copy carries no fresh signature that the Chamber can attest. Print the accounts, have them signed and stamped by an authorised director, and send that signed set instead. We confirm from a photo whether it will be accepted.

How long does financial statements apostille take?

It depends on the size of the set, the Chamber and MEA workload, and whether an embassy stage is needed. The expected time is written into your quote, together with the price, once we have seen the set.

Do you need the original accounts?

We need the set signed in ink by the company, since that signature is what the Chamber attests. It does not have to be the copy filed with the registrar; a freshly printed and signed set is normal.

Are personal financial papers handled the same way?

No. A personal bank statement or income tax return for a visa follows a different route. See our bank statement and income tax return pages for that route, or WhatsApp us the document and the country so we can tell you which one applies.

Official links

Official sources

Send your accounts for a photo check

WhatsApp a photo of your document and the country it is for. We confirm the route, time and total in writing before you send anything.

Office: C – 5 A/2 New Ashok Nagar, Delhi – 110096 · Monday to Saturday, 10:00 AM to 7:00 PM · office drop-off or courier, no home pickup

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Disclaimer: INFINITYGRO is a private document facilitation service, not a government office or embassy. Apostilles and attestations are issued only by the Ministry of External Affairs and the embassies concerned; we do not issue, correct or verify certificates. Rules and fees can change, so check the requirements of the authority that will receive your document.

Last reviewed: October 2026

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