diff --git a/src/utils/file_utils.py b/src/utils/file_utils.py
new file mode 100644
index 0000000..0d95490
--- /dev/null
+++ b/src/utils/file_utils.py
@@ -0,0 +1,113 @@
+"""File utilities for AI Code Audit CLI."""
+
+import os
+from pathlib import Path
+from typing import Iterator, Optional
+
+
+class FileUtils:
+    """Utilities for file operations."""
+
+    SUPPORTED_EXTENSIONS = {
+        ".py",
+        ".js",
+        ".ts",
+        ".jsx",
+        ".tsx",
+    }
+
+    def __init__(self):
+        """Initialize file utilities."""
+        self.supported_extensions = self.SUPPORTED_EXTENSIONS
+
+    def find_files(
+        self,
+        path: Path,
+        max_size: int = 5 * 1024 * 1024,
+        excluded_patterns: list[str] | None = None,
+    ) -> Iterator[Path]:
+        """Find all files in a directory recursively."""
+        if excluded_patterns is None:
+            excluded_patterns = []
+
+        if path.is_file():
+            if self._should_include(path, max_size, excluded_patterns):
+                yield path
+            return
+
+        for root, dirs, files in os.walk(path):
+            for pattern in excluded_patterns[:]:
+                if pattern in dirs:
+                    dirs.remove(pattern)
+
+            for file in files:
+                file_path = Path(root) / file
+                if self._should_include(file_path, max_size, excluded_patterns):
+                    yield file_path
+
+    def _should_include(
+        self, file_path: Path, max_size: int, excluded_patterns: list[str]
+    ) -> bool:
+        """Check if a file should be included in scanning."""
+        try:
+            if file_path.suffix.lower() not in self.supported_extensions:
+                return False
+
+            if file_path.stat().st_size > max_size:
+                return False
+
+            str_path = str(file_path)
+            for pattern in excluded_patterns:
+                if pattern in str_path:
+                    return False
+
+            return True
+        except (OSError, PermissionError):
+            return False
+
+    def read_file(self, file_path: Path, encoding: str = "utf-8") -> str:
+        """Read file contents with error handling."""
+        try:
+            return file_path.read_text(encoding=encoding, errors="replace")
+        except UnicodeDecodeError:
+            try:
+                return file_path.read_text(encoding="latin-1", errors="replace")
+            except Exception:
+                raise ValueError(f"Could not decode file: {file_path}")
+
+    def get_file_info(self, file_path: Path) -> dict:
+        """Get information about a file."""
+        try:
+            stat = file_path.stat()
+            return {
+                "path": str(file_path.absolute()),
+                "name": file_path.name,
+                "extension": file_path.suffix,
+                "size": stat.st_size,
+                "modified": stat.st_mtime,
+                "is_readable": os.access(file_path, os.R_OK),
+            }
+        except Exception:
+            return {
+                "path": str(file_path.absolute()),
+                "name": file_path.name,
+                "extension": file_path.suffix,
+                "size": 0,
+                "modified": 0,
+                "is_readable": False,
+            }
+
+    def count_lines(self, content: str) -> int:
+        """Count lines in content."""
+        if not content:
+            return 0
+        return len(content.split('\n'))
+
+    def get_lines_around(
+        self, content: str, line_number: int, context: int = 2
+    ) -> list[str]:
+        """Get lines around a specific line number."""
+        lines = content.split('\n')
+        start = max(0, line_number - context - 1)
+        end = min(len(lines), line_number + context)
+        return lines[start:end]