{
  "updated": "2026-09-19",
  "title": "Independent CA evidence: claims and source pages",
  "summary": "Selected institutional claims were subject to independent limited assurance by NPSY & Co. under SAE 3000, with a separate SRS 4400 report of factual findings. Both reports are dated 3 September 2026 and relate to records/claims as at 17 July 2026.",
  "issuer": "NPSY & Co., Chartered Accountants",
  "firmRegistration": "013580S",
  "signatory": "N Prasada Rao, Partner",
  "membership": "200027",
  "signedDate": "2026-09-03",
  "subjectDate": "2026-07-17",
  "reviewMethod": "Original signed documents and annexures inspected. Both exact UDINs and practitioner/signing particulars matched on the live ICAI portal on 19 September 2026; both showed Active. Report scope and cutoff remain unchanged.",
  "reports": [
    {
      "id": "sae3000",
      "title": "Independent Practitioner's Limited Assurance Report under SAE 3000",
      "udin": "26200027GMBLXU4868",
      "nature": "Limited assurance under SAE 3000; report says aligned with ISAE 3000 (Revised).",
      "scope": "Statement of Institutional Claims, Annexure I assertions A1-A6, B1, C1-C4, D1-D2, measured under Annexure II Board-adopted criteria.",
      "signaturePage": 3,
      "sha256": "79353b9336ff31bdc50c2e2f1678e21c3ad67c0f06bb31605e6dd59c2b1cb979"
    },
    {
      "id": "srs4400",
      "title": "Independent Chartered Accountant's Report of Factual Findings",
      "udin": "26200027HCNFEI9138",
      "nature": "Agreed procedures under SRS 4400, adapted to non-financial information; factual findings with no assurance conclusion.",
      "scope": "12 annexure items; factual findings confined to those matters and company records produced.",
      "signaturePage": 2,
      "sha256": "f969077a9175a8843112881a5918c85f9f73963a51552a6360d88d0cc0aac0e9"
    }
  ],
  "claims": [
    {
      "id": "services",
      "title": "Cumulative services",
      "group": "Within the specified report scope",
      "summary": "31 million+ documented therapy services: floor subject to independent limited assurance; 31,052,382 recorded in the related factual-findings report at 17 July 2026.",
      "coverage": "Limited assurance on >=31,000,000 floor; 31,052,382 factual finding",
      "definition": "Therapy service includes 1:1 therapy, structured assessments, screenings and parent training. It does not mean 31 million independently verified successful therapy sessions.",
      "sourcePages": {
        "sae3000": "p4 A1; p6 therapy-service definition",
        "srs4400": "p3 item1",
        "handout": [
          1,
          3,
          14,
          15,
          19,
          22
        ]
      },
      "relatedRecords": [
        "operating-metrics"
      ]
    },
    {
      "id": "registrations",
      "title": "Beneficiary / family registrations",
      "group": "Within the specified report scope",
      "summary": "792,614 beneficiary/family registrations recorded under the stated counting criteria at 17 July 2026.",
      "coverage": "Limited assurance on >=790,000 floor; 792,614 factual finding",
      "definition": "Unique beneficiary or family registration counted once under the criteria. Not a separate count of 792,614 unique children, households with home therapy, or proven clinical outcomes.",
      "sourcePages": {
        "sae3000": "p4 A2; p6 beneficiary/family-registration definition",
        "srs4400": "p3 item2",
        "handout": [
          1,
          3,
          7,
          14,
          15,
          19,
          22
        ]
      },
      "relatedRecords": [
        "operating-metrics"
      ]
    },
    {
      "id": "operational-centres",
      "title": "Operational centres",
      "group": "Within the specified report scope",
      "summary": "49 centres met the report's operational-centre criteria at the cutoff; seven were visited physically.",
      "coverage": "Limited assurance on >=40 floor; 49 factual finding",
      "definition": "Operational means a location with lease/ownership rights, location registration/listing, staffing roster and platform activity in the preceding 90 days. The report names Telangana, Andhra Pradesh, Karnataka and Delhi.",
      "sourcePages": {
        "sae3000": "p4 A3; p6 operational-centre definition",
        "srs4400": "p3 item3",
        "handout": [
          3,
          14
        ]
      },
      "relatedRecords": [
        "hfr"
      ]
    },
    {
      "id": "network70",
      "title": "Wider centre network",
      "group": "Separate source evidence",
      "summary": "Handout p14 itself distinguishes 49 operational centres from network figure 70+.",
      "coverage": "Not established by these reports",
      "definition": "The handout distinguishes the wider 70+ network from 49 centres meeting the operational criteria. Ownership and franchise status require their own records.",
      "sourcePages": {
        "sae3000": "No 70+ or wholly-owned-network assertion; A3 uses >=40 and allows lease or ownership.",
        "srs4400": "p3 item3 records 49, not 70+.",
        "handout": [
          1,
          3,
          9,
          14,
          18,
          19,
          20,
          21
        ]
      },
      "relatedRecords": [
        "hfr"
      ]
    },
    {
      "id": "practitioners",
      "title": "Network-trained practitioners",
      "group": "Within the specified report scope",
      "summary": "2,293 network-trained and certified practitioners recorded; 83% women, at the cutoff.",
      "coverage": "Limited assurance on floors; 2,293 and 83% factual findings",
      "definition": "Certification means completion of the network's defined training/certification pathway. It does not establish current employment, RCI registration, or independent professional licensure for every practitioner.",
      "sourcePages": {
        "sae3000": "p4 A4; p6 certified-practitioner definition",
        "srs4400": "p3 item4",
        "handout": [
          3,
          14,
          18,
          19,
          20,
          21
        ]
      },
      "relatedRecords": [
        "operating-metrics"
      ]
    },
    {
      "id": "data-points",
      "title": "Structured developmental records",
      "group": "Within the specified report scope",
      "summary": "2.7 billion+ structured platform records recorded in the SRS 4400 factual findings; the SAE 3000 report covers a 2.5 billion+ floor.",
      "coverage": "Limited assurance on 2.5B+ floor; 2.7B+ separate factual finding",
      "definition": "Structured records/events: session logs, assessment observations, technique ratings, sensor events or equivalent mapped fields. Not unique people, independent trial observations, or established deduplicated AI-training examples; no general IT-controls audit.",
      "sourcePages": {
        "sae3000": "p4 A5 assures >=2,500,000,000 floor; p6 data-point definition; p7 IT reliance",
        "srs4400": "p3 item5",
        "handout": [
          3,
          8,
          9,
          14,
          15,
          18,
          19,
          20
        ]
      },
      "relatedRecords": [
        "operating-metrics"
      ]
    },
    {
      "id": "operating-years",
      "title": "Institutional operating history",
      "group": "Within the specified report scope",
      "summary": "Criteria begin with incorporation in 2016; corporate renaming effective 18 May 2017.",
      "coverage": "Only operations since incorporation in 2016 covered",
      "definition": "The reports do not establish 16+ institutional years or 16-year longitudinal coverage.",
      "sourcePages": {
        "sae3000": "p4 A6; p6 institutional-years criterion",
        "srs4400": "p3 item6",
        "handout": [
          1,
          3,
          9,
          15,
          18,
          19,
          20
        ]
      },
      "relatedRecords": [
        "mca"
      ]
    },
    {
      "id": "identity",
      "title": "Corporate identity, DPIIT and Udyam",
      "group": "Within the specified report scope",
      "summary": "CIN/name change, tax identifiers, DIPP8651 and UDYAM-TS-20-0015132 included; certificates/portal verification recorded.",
      "coverage": "Documentary claims within stated scope",
      "definition": "Scope is as at cutoff. Sensitive tax identifiers are intentionally not reproduced in this compact map.",
      "sourcePages": {
        "sae3000": "p4 B1; p6 licence/registration criteria",
        "srs4400": "p3 items6-7",
        "handout": [
          22,
          23
        ]
      },
      "relatedRecords": [
        "mca",
        "dpiit",
        "udyam"
      ]
    },
    {
      "id": "cdsco",
      "title": "Medical-device classification",
      "group": "Within the specified report scope",
      "summary": "SRS cites CDSCO approval communication.",
      "coverage": "Documentary classification claim within stated scope",
      "definition": "This is reported documentary checking, not an ICAI-issued regulatory approval or independent clinical-efficacy conclusion.",
      "sourcePages": {
        "sae3000": "p4 C1; p6 licence criteria",
        "srs4400": "p3 item8",
        "handout": [
          1,
          3,
          9,
          10,
          22,
          23
        ]
      },
      "relatedRecords": [
        "classification"
      ]
    },
    {
      "id": "md5",
      "title": "MD-5 manufacturing licence",
      "group": "Within the specified report scope",
      "summary": "Original licence; covering letter Lr. Rc. MFG/MD/2026/189231; authority's reference-reconciliation letter cited.",
      "coverage": "Documentary licence claim within stated scope",
      "definition": "Generic name Developmental Support Software (Non-Diagnostic). Does not establish outcomes or convert an MD-3 application into a licence.",
      "sourcePages": {
        "sae3000": "p4 C2; p6 licence criteria",
        "srs4400": "p3 item9",
        "handout": [
          1,
          3,
          9,
          10,
          22,
          23
        ]
      },
      "relatedRecords": [
        "md5"
      ]
    },
    {
      "id": "iso",
      "title": "Quality and security certificates",
      "group": "Within the specified report scope",
      "summary": "Original certificates and certification-body confirmation recorded.",
      "coverage": "Documentary certification claims within stated scope",
      "definition": "Scope and status are tied to the stated criteria and cutoff; no ongoing validity guarantee.",
      "sourcePages": {
        "sae3000": "p4 C3-C4; p6 licence/certification criteria",
        "srs4400": "p3 item10",
        "handout": [
          3,
          9,
          10,
          22
        ]
      },
      "relatedRecords": [
        "iso13485",
        "iso27001"
      ]
    },
    {
      "id": "patents",
      "title": "Patent applications",
      "group": "Within the specified report scope",
      "summary": "16 distinct applications per filing receipts, comprising 13 PCT and 3 Indian, without duplicate counting across phases; lead PCT checked on Patentscope.",
      "coverage": "Limited assurance on >=13 PCT floor; 16 distinct applications factual finding",
      "definition": "Applications filed, not patents granted; no conclusion on novelty, enforceability, global exclusivity or every invention described.",
      "sourcePages": {
        "sae3000": "p4 D1; p7 application-count definition",
        "srs4400": "p3 item11 continued p4",
        "handout": [
          3,
          8,
          9,
          14,
          15,
          18,
          19,
          22
        ]
      },
      "relatedRecords": [
        "patents"
      ]
    },
    {
      "id": "doi-records",
      "title": "Methodology and protocol DOI records",
      "group": "Within the specified report scope",
      "summary": "The practitioner checked the two cited DOI records and agreement of their stated particulars.",
      "coverage": "Publication existence/content-agreement within scope",
      "definition": "The audit procedures do not replicate statistics or establish completed independent CRO validation. The second work is explicitly a validation protocol. DOI existence/content match does not establish journal peer review.",
      "sourcePages": {
        "sae3000": "p4 D2; p7 publication criterion",
        "srs4400": "p4 item12",
        "handout": [
          3,
          6,
          8,
          9,
          14,
          19,
          21
        ]
      },
      "relatedRecords": [
        "methodology",
        "external-validation"
      ]
    },
    {
      "id": "outcomes",
      "title": "Clinical outcomes and study results",
      "group": "Separate source evidence",
      "summary": "Handout p14 expressly lists outcome-study figures among exclusions.",
      "coverage": "Not assured by these reports",
      "definition": "Clinical results require the relevant study design, population, measurements and findings.",
      "sourcePages": {
        "sae3000": "p3 para10 excludes outcome-study figures; no assertion covering 97% or all twelve studies",
        "srs4400": "p2 para5; no relevant outcome annexure item",
        "handout": [
          1,
          7,
          8,
          19,
          20,
          21,
          23
        ]
      },
      "relatedRecords": [
        "outcome-claim",
        "study-portfolio"
      ]
    },
    {
      "id": "ratings",
      "title": "Public ratings",
      "group": "Separate source evidence",
      "summary": "Handout p14 repeats ratings exclusion.",
      "coverage": "Not assured by these reports",
      "definition": "Consult a dated rating source and its review population.",
      "sourcePages": {
        "sae3000": "p3 para10 expressly excludes ratings",
        "srs4400": "p2 para5; no relevant annexure item",
        "handout": [
          1
        ]
      },
      "relatedRecords": [
        "september-handout"
      ]
    },
    {
      "id": "financials",
      "title": "Financial statements and valuation",
      "group": "Separate source evidence",
      "summary": "Handout p14 excludes financial statements; elsewhere handout references separate audited financials/management estimates.",
      "coverage": "Not assured by these reports",
      "definition": "Financial assertions require the corresponding financial audit or valuation evidence.",
      "sourcePages": {
        "sae3000": "p3 para10 excludes references to financial statements",
        "srs4400": "p2 para5 expressly no assurance on company financial statements taken as a whole",
        "handout": [
          1,
          3,
          18,
          20,
          22
        ]
      },
      "relatedRecords": [
        "september-handout"
      ]
    },
    {
      "id": "bis",
      "title": "BIS licence",
      "group": "Separate source evidence",
      "summary": "BIS licence and audit dates in handout are after 17 July cutoff.",
      "coverage": "Not covered by these July-cutoff reports",
      "definition": "Use the BIS original and current registry status separately; the two CA reports do not certify the BIS claim.",
      "sourcePages": {
        "sae3000": "Absent from p4 assertions",
        "srs4400": "Absent from pp3-4 annexure",
        "handout": [
          1,
          3,
          5,
          9,
          10,
          22,
          23
        ]
      },
      "relatedRecords": [
        "bis"
      ]
    },
    {
      "id": "hfr-district",
      "title": "HFR and district registrations",
      "group": "Separate source evidence",
      "summary": "Facility/disability registrations require their individual sources and current-status review.",
      "coverage": "Not covered by these reports",
      "definition": "Generic references to inspecting registrations do not extend the annexure to every company registration.",
      "sourcePages": {
        "sae3000": "Not listed in Annexure I",
        "srs4400": "Not listed in annexure",
        "handout": [
          3,
          7,
          11,
          12,
          19,
          22
        ]
      },
      "relatedRecords": [
        "hfr",
        "district-register"
      ]
    },
    {
      "id": "recognition",
      "title": "Appreciation letters and recognition",
      "group": "Separate source evidence",
      "summary": "Government-appreciation letters and nominations need their own documentary sources.",
      "coverage": "Not covered by these reports",
      "definition": "Read the original letters and their individual purposes in the recognition register.",
      "sourcePages": {
        "sae3000": "Not listed in Annexure I",
        "srs4400": "Not listed in annexure except DPIIT recognition",
        "handout": [
          1,
          3,
          13,
          19,
          22
        ]
      },
      "relatedRecords": [
        "appreciations",
        "awards"
      ]
    },
    {
      "id": "international-tech",
      "title": "International reach and technique library",
      "group": "Separate source evidence",
      "summary": "No corresponding procedure/finding in the signed reports.",
      "coverage": "Not covered by these reports",
      "definition": "International reach, languages and library inventories use separate source records. The later 1.3 lakh technique update is not part of these July-cutoff reports.",
      "sourcePages": {
        "sae3000": "Not listed in Annexure I",
        "srs4400": "Not listed in annexure",
        "handout": [
          1,
          3,
          4,
          5,
          7,
          15,
          17,
          19
        ]
      },
      "relatedRecords": [
        "operating-metrics"
      ]
    },
    {
      "id": "architecture",
      "title": "Developmental framework and software performance",
      "group": "Separate source evidence",
      "summary": "Technical/workflow claims need version-specific product and research evidence.",
      "coverage": "Not independently validated by these reports",
      "definition": "A CA report on institution records does not validate every software characteristic.",
      "sourcePages": {
        "sae3000": "No architecture/performance assertion; D2 limited to DOI particulars",
        "srs4400": "No architecture/performance procedure; item12 resolves DOI particulars",
        "handout": [
          3,
          5,
          6,
          8,
          15,
          19
        ]
      },
      "relatedRecords": [
        "methodology"
      ]
    },
    {
      "id": "other-handout",
      "title": "Other publications, comparisons and future plans",
      "group": "Separate source evidence",
      "summary": "Handout labels several as management assessments or future statuses; others depend on independent sources.",
      "coverage": "Not covered by these reports",
      "definition": "Each publication, comparison or future plan has its own evidence and date; the two reports do not provide a worldwide ranking.",
      "sourcePages": {
        "sae3000": "Outside Annexure I except the specific patent/DOI/identity assertions already mapped",
        "srs4400": "Outside the twelve annexure items except specific overlaps already mapped",
        "handout": [
          2,
          4,
          9,
          15,
          16,
          17,
          18,
          19,
          20,
          21,
          22,
          23
        ]
      },
      "relatedRecords": [
        "september-handout",
        "books"
      ]
    }
  ],
  "issuerVerification": {
    "date": "2026-09-19",
    "status": "Both UDINs Active",
    "record": "/evidence/issuer-checks.json",
    "portal": "https://udin.icai.org/ICAI/verifyUDIN"
  },
  "canonical": "https://www.pinnacleblooms.org/verify/evidence/assurance-map.html"
}