The rescheduled Intermediate & IPC Examination shall be held on 9th December, 2020 and the Final (Old & New) Examination shall be held on 11th December, 2020 for the above-stated centres only at the same time....
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It has been reported by some Examination Centres that they are receiving threatening e-mails from some of the candidates appearing for the CA Examination scheduled for November, 2020....
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It has come to our knowledge that State of Gujarat has announced that there will be Curfew in the city of Ahmedabad during 21st and 22nd November, 2020 on the days on which Chartered Accountant Examinations November 2020 are also scheduled at the centres in the city of Ahmedabad....
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It is hereby informed that candidates can bring to the notice of the Examination Department, their observations, if any, on the question papers relating to CA Examinations being held in November 2020 by e-mail at examfeedback@icai.in or by way of a letter, sent by Speed Post, at the following address, so as to reach us latest by 15th D...
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Change of certain Examination Centre / minor correction in the address for November 2020 - 1. L. D. Arts College, Opp. IIM Ahmedabad, Vastrapur 2. Mayo International School, Delhi....
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In continuation of Announcement dated 7th November 2020, it is informed that January/February 2021 examination will commence from 21st January 2021 in all cities where exam are currently scheduled for November 2020 Examination. Further details related to schedule of examination and admit card will be intimated soon after the last date of ...
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ICAI Change of certain Examination Centre / minor correction in the address for CA November 2020. It is hereby informed that due to un- avoidable circumstances, certain examination centre(s), as per details give below has been changed....
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The Institute has come across postings in the Social Media by some students stating that despite being tested Covid positive, they intend to appear for the CA Examinations - November, 2020....
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You are aware that November 2020 ICAI Examinations are scheduled from 21st November 2020 at 1085+ examination centres at global level. While understanding the impact of COVID-19 Pandemic, ICAI has already announced that a separate examination will also be conducted from 21st January 2021 besides May 2021 examination....
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Arrangement of the Discounted Diagnostic and Related Healthcare Tests for the Members of ICAI & their dependents : An initiative by the Committee for Members in Practice (CMP), ICAI...
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Dear Professional Colleagues, Prudent corporate governance practices are always the backbone of development and progress of economic ecosystem of any country. After globalisation and liberalisation were introduced to the largest democracy of the world, international businesses looked at India with a new perspective and exploited untapped ...
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Change of certain Examination Centre / minor correction in the address for November 2020 CA Exams. It is hereby informed that due to unavoidable circumstances, certain examination centre(s), as per details give below has been changed....
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REQUEST TO PASS DIRECTIONS u/s 30 C of the Chartered Accountants Act for adopting tough measures for the safe and smooth conduct of the CA Examinations going to be held from 21st November. Urgent attention is requested as there are only ten days to implement the suggestions to be made by you....
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The new normal work from home (WFH) made us realize in these many months the importance of our daily helpers and our family members. The concept of exchange of work among family members went live apart from ludo and social settings....
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The Institute of Cost Accountants of India has decided to conduct the Intermediate and Final Examination in December, 2020 in Online Mode. This is the merged examinations of both June 2020 term and December 2020 term....
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Instruction for Foundation Examination December 2020 The Institute of Cost Accountants of India has decided to conduct a Foundation Examination of December, 2020 in home based online mode due to pandemic Novel Corona Virus (COVID-19) to ensure the interest of all the stakeholders. All candidates/students will have to appear in the Foundat...
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The forthcoming CA examinations are scheduled to commence from 21st November 2020 to 14th December 2020 and it is once again reiterated and clarified that the examinations will be conducted as per notified schedule....
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The Institute of Cost Accountants of India has decided to conduct the Intermediate and Final Examination in December, 2020 in Online Mode. This is the merged examinations of both June 2020 term and December 2020 term....
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Notification No. G.S.R. 696(E) -
(10/11/2020) -
These rules may be called the Company Secretaries (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Amendment Rules, 2020....
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Draft of Public Charitable Trust Deed THIS INDENTURE made at _____ this ——- day of ———– 1990 BETWEEN __________ called ‘the Settlor’ (which expression shall unless it be repugnant to the context or meaning thereof be deemed to include his heirs, executors or administrator) of the One Part AN...
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Introduction MCA vide notification dated 30-03-2019, has notified Ind-AS 116 ‘Leases’ w.e.f 01-04-2019 replacing the erstwhile Ind AS 17 and AS – 19. Prior to 01-04-2019, the accounting treatment of assets taken on lease was done in accordance with Ind AS 17 and AS – 19 [for entities on which Ind AS was not applicable]. [&hell...
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Delay in payment of Employee Contribution to PF/ESI, etc. – In dilemma to claim or not? Section 2(24)(x) of the Income tax Act 1961 (‘Act’) while defining Income, includes the sum received by taxpayer/employer from employees as contribution towards PF, ESI or any other welfare schemes/fund. Once such sum is treated as Income in hand...
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DIRECT TAXES UPDATES Recent circulars/ notifications/ rules/ clarifications/News CBDT issues notification extending the due dates for Income Tax Returns & Tax Audit Reports, as follows (Notification no. 88/2020 dated 29.10.2020) -Without tax audit- 31.12.2020 -Transfer pricing and tax audit- 31.01.2021 -Income Tax return FY 2018-19 -3...
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In case the student appears for some of the papers in a particular group and subsequently he/she opts out for any of the reasons as mentioned in (a) to (c) above, then he/she has to appear for all papers of the Group in the next examination cycle i.e. shifting of some of the paper(s) of the same Group is not allowed;...
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It has been decided to extend the last date for filling the Multipurpose Empanelment Form for the year 2020-21 for further 4 days, i.e., till 10th November 2020, Tuesday to mitigate the difficulties being faced by the firms in uploading of necessary data....
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Amit Jain & Ors. Vs Union of India & Anr. (Supreme Court) -
During the course of hearing, ICAI informed the Hon'ble Court that it had verified the position from the concerned examination centres and was informed by the said examination centres that they are not falling in any containment zones....
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RENT AGREEMENT This Rent agreement is executed at Place, on this XX day of September XXXX between Mr./Mrs./Ms. Name of Landlord R/o Residential Address of landlord hereinafter called “THE LESSOR” AND Name of Designated Partner R/o Residential Address of Designated Partner hereinafter Called “THE LESSEE” The Expression of the Lesso...
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Recognising the need for establishing uniform accounting principles and practices for all types of share-based payments for the companies following Accounting Standards under Companies (Accounting Standards) Rules, 2006, as amended under Section 133 of Companies Act, 2013, it is heartening to note that the Research Committee of the Instit...
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‘Guidance Note on Applicability of AS 25 to Interim Financial Results’ which was issued in the year 2008 and ‘Guidance Note on Measurement of Income Tax Expense for Interim Financial Reporting in the context of AS 25’ which was issued in the year 2006 to issue as ‘Guidance Note on Applicability of AS 25 and Measurement of Income...
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LLP AGREEMENT (As per Section 23(4) of LLP Act, 2008) This Agreement of LLP made at DELHI this 20th Day of September 2019 BETWEEN 1. Name of 1st Partner S/o Father’s Name , R/o Address which expression shall, unless it is repugnant to the subject or context thereof, include their legal heirs, successors, nominees and […]...
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Clarification of Image Circulated on Social Media- ICAI places on record that an Image of Admit Card circulated is misleading & all Admit Cards have ICAI Official Emblem & Sign as Seal of Authenticity. Appropriate Action is being initiated against those spreading Misleading info Source- Tweet by ICAI...
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Exposure Draft of revised AS 21, The Effects of Changes in Foreign Exchange Rates, has been issued by the ASB for comments with the last date being December 3, 2020...
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1. How do I get my admit card? Admit cards in respect of all eligible candidates admitted to the Foundation, Intermediate (IPC), Intermediate, Final and Final-New examination, with their photographs and signatures on them, will be hosted on https://icaiexam.icai.org/ No physical admit cards will be sent to any candidate. Candidates are re...
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Students who may have any concern related to above stated admit card for containment zone may submit the same at the below link for the attention of Examination Department. It is also directed that only students may fill up these details and any pseudo-unauthorised use will attract severe action for any impersonation....
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In continuation to the Announcements dated 15th July, 8th,13th and 23rd October 2020 made regarding revised schedule of Chartered Accountant November 2020 Examinations and uploading of Admit Card for November2020 CA Examinations; it is hereby notified for general information that Admit Card for Chartered Accountant November 2020 Examinati...
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Due Date Extension Latest Update|All Compliance Calendar in Month of November 2020|GST Due Dates| Compliance Calendar under Income Tax|Due Dates under Companies Act, 2013|Compliance Calendar for ESI, PF & PT Payment. Due date Compliance Calendar for the month of November-2020 GST Due Dates Return Tax Period Turnover Due dates GSTR-1 O...
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Advisory to Students and Public at Large Regarding ICAI November 2020 Examinations Students and Public at large are hereby requested to note: > The ICAI Examinations to be held in November 2020 sill be held as per schedule horn 21st November 2020 announced as per Announcement Dated 13th October 2020 – https://www.icai.org/resourc...
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Statutory and Tax Compliance Calendar for November, 2020 for Compliances under GST, Compliances under Companies Act, 2013, Compliances for ESI and PF & PT Payments and Compliances Calendar Income Tax Act, 1961. S. No. Particulars of Compliance Forms / returns Due Date Compliances Calendar for GST 1. Return to be filed by every E-comme...
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Further extension in the last date for Waiving-off Condonation fees due to late filing of various application Forms related to Students, Articled Assistants, Members & Firms amidst COVID-19 Pandemic – (31-10-2020) M&C-MSS SECTION The Institute of Chartered Accountants of India 31st October, 2020 Important Announcement Amid t...
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Please note that the preliminary status of students registered up to 27th October 2020 for the CSEET scheduled to be held on 21St November 2020 has been made available at the following link:...
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On Account of Covid 19 Pandemic precautions, the Council of the Institute has decided to conduct the next CSEET on Saturday, 21st November 2020 as per following, arrangements:...
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ICSI has decided that the students of Executive and Professional Programme (2012 old syllabus) shall be allowed one more attempt during the June, 2021 session of examinations....
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In view of the present COVID-19 crisis, some of the students enrolled for June, 2020 session (merged with December 2020 exam session) and students enrolled afresh for December 2020 exam session may wish to appear in June 2021 session of examination, instead of appearing for December 2020 examination session....
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Globally, many jurisdictions have been taking steps for replacing existing Interbank offered rates (IBORs) with some alternate benchmark rates as a result of recommendations of Financial Stability Board. In this regard, IASB identified two groups of accounting issues that could affect financial reporting due to the reform:...
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Increase in the no. of Structured CPE hours being granted in online mode from 15 CPE hours to 20 CPE hours and extension of last date for completion of 20 Structured CPE hours through Digital Learning Hub or Virtual CPE Meetings from 31st October, 2020 to 31st December, 2020...
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In this article I am going to share my views on the role of a Company Secretary as a Startup Consultant or How a Company Secretary plays a very important role in establishing Startups....
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It is hereby informed that the registration for the Company Secretary Executive Entrance Test (CSEET), January, 2021 session is scheduled to commence from 28th October 2020. The last date for registration is 15th December, 2020. ...
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A fake announcement of 27.10.2020 is doing rounds on social media, making false assertion of postponement of ICAI Examination schedule. It is clarified that the examination schedule, as already announced, shall commence....
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COVID 19 Pandemic has changed our Life, Lifestyle, thoughts, behaviour and work life balance beyond our imagination. Nobody has imagined that the present Pandemic will occur at any point of time suddenly. No one was prepared for the same. This Article deals with existing circumstances, problems, benefits and disadvantages with respect to ...
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State Bank of India, Local Head Office, Delhi invites applications for empanelment of Stock & Receivable Auditors.
Eligibility criteria, general guidelines, Bio-data format/application form etc is placed on our Bank’s website www.sbi.co.in in Empanelment of Vendors under Procurement news section....
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ICMAI extends time for submission of online Examination Application Form for Foundation, Intermediate, and Final Course for December 2020 term of Examinations....
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1. Uploading of Admit Card: Admit Card for Chartered Accountant November 2020 Examinations will be uploaded on November, 2020.
2. Options to opt out from November 2020 attempt for all: Opt out window will open on 7. November, 2020...
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In the absence of sufficient elaboration, many companies executing BOT contracts have treated infrastructure as fixed asset rather than as an intangible or financial asset.Infrastructure not only forms a significant component of India's economic activity but is also a major thrust area that can provide the necessary impetus for the double...
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Notification No. S.O. 3717(E) -
(21/10/2020) -
The Multipurpose Empanelment Form for the year 2020-21 is live at https://meficai.org w.e.f. 23rd September 2020. The original date of submission was 12th October 2020 which was extended till 23rd October 2020....
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Each Accounting Standard offers wide variety of practical applications to the stakeholders in respect of full disclosure and transparency. Therefore, I hereby try to summarize various dimensions with regard to the following Accounting Standard. 1. The Accounting Standards related with “Revenue From Contracts With Customers.” A. Ind ...
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ICAI- BoS Practical Training Assessment Notes for Information and Guidance for Applicants -Online Application Form Starts at : 12:00 noon on Saturday, 03rd October 2020. -Last Date : Friday, 9th October, 2020 midnight. If a candidate had registered for the practical training assessment scheduled on March 22, 2020, he/ she will not have to...
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No. 13-CA (EXAM)/Advanced ICITSS/November 2020 -
(21/10/2020) -
It has been decided to conduct Advanced ICITSS - Adv. IT Test – in Computer Based Mode on Tuesday, the 10th November, 2020 from 10.30 AM to 12.30 PM (IST)....
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In continuation to the Announcement dated 20th August 2020 the window for empanelment of members to act as observers at the examination centres for the Chartered Accountants examinations, November, 2020 is reopened from 20th October to 25th October, 2020....
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Prime Minister, Shri Narendra Modi has approved Memorandum of Understanding between the Institute of Chartered Accounts of India (ICAI) and the Certified Practising Accountants, Papua New Guinea (CPA PNG)to work together in capacity building and strengthening the Accounting, Financial and Audit Knowledge base in Papua New Guinea....
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Prime Minister, Shri Narendra Modi has approved the Mutual Recognition Agreement between the Institute of Chartered Accounts of India (ICAI) and the Malaysian Institute of Certified Public Accountants (MICPA) to enable appropriately qualified CA (Chartered Accountant) members of either Institute to join the other Institute by receiving ap...
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Institute of Cost Accountants of India has decided to conduct the Intermediate and Final Examinations in December, 2020 in Online Mode. This is the merged examination of both June, 2020 term and December, 2020 term....
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You certainly lose your spirit after spending a long time to prepare a return just to see, or to say more aptly ‘not to see’ the DSC users name in the utility for signing the document. Then you conclude that somehow your PC does not support the facility to sign using a DSC. This just […]...
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No.1-CA(7)/193/2020 -
(19/10/2020) -
Public Relations Committee The Institute of Chartered Accountants of India 19th October, 2020 PRESS RELEASE ICAI Allows Provisional Registration in CA Foundation Course after passing Class X Examination With an aim to provide high quality education and keeping the future global business competencies in mind, the Institute of Chartered Acc...
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While starting business anxiety and uncertainty hits every time in minds of start-ups. The main role of entrepreneur is to cross the ocean of uncertainty and impossibility and by positive attitude monetize the idea. The main difference between entrepreneur and businessman is that entrepreneur makes his imagination true by positive attitud...
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Notification No. 1-CA(7)/193/2020 -
(19/10/2020) -
1. (1) These regulations may be called the Chartered Accountants (Amendment) Regulations, 2020. (2) They shall come into force on the date of their publication in the Official Gazette....
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Under GST, when an audit of accounts is conducted, the auditor is required to prepare GSTR 9C which requires much details about the year under audit in different ways. Table 14 which requires an expense wise bifurcation of the Inputs availed is labor intensive, mainly owing to the fact that such a requirement was not […]...
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Further extensions regarding the validity of Peer Review Certificate in the wake of COVID -19 spurt across the country (16-10-2020)- Modifications in Part C of the Announcement hosted on 29.5.2020 Peer Review Board The Institute of Chartered Accountants of India 16th October, 2020 ANNOUNCEMENT Sub: Further extensions regarding the validit...
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All the stakeholders and general public are hereby informed that the Office of the Disciplinary Directorate of the ICAI is shifted from 3rd floor, ICAI Bhawan, I.P.Marg, New Delhi-110002 to the new premises at following address :...
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Internal Controls are systematic and procedural steps adopted by an organization to mitigate risks, primarily in the areas of financial accounting and reporting, operational processing and compliance with laws and regulations. Internal Controls (ICs) are essentially risk mitigation steps taken to strengthen the organization’s systems an...
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Meaning of Family Settlement/Arrangement In the case of Sk Satter Sk. Mohd. Choudhary. Gundappa Amabadas Bukate, AIR 1997 SC 998, the Apex Court relying upon the definition of Family Arrangement in Halsbury’s Laws of England held that a family arrangement is intended to be generally and reasonably for the benefit of the family eit...
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Life is not only about success and failures. Except few almost everyone here on this planet live their life with pre-conception in their mind about success and failure. What happening due to this, we lost simplicity and real joy of living. Consequences of Living such kind of life:- Stress Over burdened Out of Focus Health […]...
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We all have came across than one excel file which does not contain that much information but still taking up a space of several MBs and makes our PC standstill while opening or editing it. You might have wondered what is the extra data that is stored in that file. Here are few tips that […]...
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Tally allows only limited features in its Education Mode, which allows you to pass entries only on opening and closing dates of a Month. The same applies while exporting data to excel. Only opening and closing entries have date along with them and the rest labeled as “Educational Mode”. There is easy workaround for getting [&h...
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Summary of Indian Accounting Standard (IND AS) 110, IFRS 10 Consolidated Financial Statements Each Accounting Standard offers wide variety of practical applications to the stakeholders in respect of full disclosure and transparency. Therefore, I here try to summarize various dimensions with regard to the following Accounting Standard. 1. ...
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It is pertinent to note that following contents and features on the Websites of members and Firms are prohibited :- (1) Mention of Names of clients / Client Logo (2) Writing of Firm name in a manner tantamounting to Logo/Monogram
(3) Mention of Professional Fees, or fact of providing services free of charge...
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In view of prevailing circumstances; it has now been decided that the Chartered Accountant Examinations earlier scheduled from 1st November 2020 to 18th November 2020: now to be held from 21st November 2020 to 14th December, 2020 as per details given below....
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Students after passing Class 10th examination conducted by an examining body constituted by law in India or an examination recognised by the Central Government or the State Government as equivalent thereto, may provisionally register in Foundation Course of ICAI....
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Procedure for introducing ESOP scheme and benefits of introducing ESOP scheme in Startups In recent years,startups have proven to be very successful in India. It has been observed that startups are budding at a rate of 10-12% per year. Startups to be successful must retain their hardworking employees and at the same time have to […...
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Artificial Intelligence, Blockchain, Cloud Computing, Cyber Security, Data Analytics, Internet of Everything, Robotic Process Automation are the new buzz words in today’s times and are the new ABCDEs of this era. With investments and valuations in these emerging technologies (broadly referred to as Industry 4.0), skyrocketing, companies...
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To set out the explanations, procedures and practical aspects in respect of the various provisions contained in the Auditing Standard on Secretarial Audit (CSAS-4), the Auditing Standards Board (ASB) of the Institute has brought out the Exposure Draft of the Guidance Note on Auditing Standard on Secretarial Audit (CSAS-4)....
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Submission Date for Online MEF Form for the year 2020-21 Approaching- Members may note that the last date for submission of online MEF form and declaration for the year 2020-21 is 12th October, 2020. Through MEF form, ICAI collects and distribute members’ data to exploit potential opportunities and facilitate new avenues of professional...
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The Board of Studies of ICAI is commencing Mock Test Papers from October 10, 2020 for students appearing in CA Foundation, IIPC & Intermediate; Final Old & New November, 2020 examination....
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Guidelines for Examination Centres, Examination functionaries and Candidates for November 2020 CA Examinations in wake of ongoing pandemic Novel Corona Virus (Covid-19)....
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SOPs for students appearing in November 2020 examination: A detailed instruction sheet containing the Do’s and Don’ts for all students appearing in the November 2020 examination is being issued separately....
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There is no requirement for submitting the Financial Statements i.e. Balance Sheets and Income & Expenditure Account for the applicants who have opted for the Presumptive Taxation Scheme under Section 44ADA of Income Tax Act, 1961 and have filed their ITR accordingly for the financial year 2018-19....
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The purpose of communicating Key Audit Matters (KAM) is to enhance the communicative value of the auditor’s report by providing greater transparency about the audit that was performed. -KAM provides additional information to intended users of the Financial Statement to assist them in understanding those matters that, in the auditor’s ...
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While filing Income Tax Returns, many people make errors which can result in a huge amount of penalty and interest which becomes an additional cost to the taxpayer. We are discussing herewith some common errors that a taxpayer can commit while submitting an Income Tax Return. 1. Non submission of Income Tax Return if TDS […]...
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When I was taking one of the classes for the MBA (Finance) students, I was asked a question by a curious student. He asked me, ‘Sir, can we make our own destinies?’. I said that it was a very good thought-provoking question to be pondered over. I asked the other students whether anyone knew the […]...
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Circular No : Trg-07/2020 -
(07/10/2020) -
Relaxation to the students from undergoing 15 days Class room EDP out of 30 days EDP as mentioned in Regulation 46BB of CS (Amendment) Regulations 2020, if they have completed 15 days Academic Program under Previous training structure....
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Circular No : Trg-06/2020 -
(07/10/2020) -
Institute of Company Secretaries of India ICSI/TRG/2020 07.10.2020 Circular No : 06/2020 Directorate of Training Extension of Last date for submitting the training Quarterly report (2nd and 3rd Quarter) of trainees up to 31.12.2020. This is in continuation to earlier Circular No ICSI/Trg/06/2020 dated 19.06.2020 wherein the last date of s...
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Circular No: Trg-05/2020 -
(07/10/2020) -
This is in continuation to the Circular No. ICSI/TRG/2020 dated 30th March 2020 vide which the CS trainees were allowed to work from home during the lock down period and the outbreak of COVID-19 pandemic. The period was treated as continuity of Practical training since the trainees were instructed to work in accordance with the direction ...
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Circular No : Trg-04/2020 -
(07/10/2020) -
This is in continuation to Circular No ICSI/Trg/06/2020 dated 19.06.2020 wherein the students were provided relaxation by easing the eligibility in the provision of e MSOP upto 30th September 2020....
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Fixed assets, in an organization represent the long-term tangible assets which are used, -to produce and deliver its products or services, and -to manage its operations. They are assets held for the purpose of providing or producing goods or services and are not meant for sale in the normal course of business. Therefore, an asset [&hellip...
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In view of the current situation of the pandemic, the mandatory applicability of the Auditing Standards is hereby further extended and the Standards shall be mandatorily applicable to Audit Engagements accepted by the Auditor on or after 1st April, 2021....
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DIRECT TAXES UPDATES Recent circulars/ notifications/ rules/ clarifications/News ♦ CBDT issues directions for disposal of appeals under Faceless Appeal scheme 2020 (Notification no. 77/2020 dated 25.09.2020) ♦ CBDT notifies the Faceless Appeals Scheme, 2020 (Notification no. 76/2020 dated 25.09.2020) ♦ CBDT notifies for 15C for Ap...
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Important decisions taken by the Council of the ICSI at its meeting held on 26th September, 2020
1. Approved the Annual Accounts and Annual Report of the Institute for the Financial Year 2019-20.
2. Setting up of ICSI Overseas Centre at Singapore, Australia and Canada....
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Tips for CS student – Part II # What Should we do for effective study # so much tension going in our mind # I will help you You must be thinking what should we do for study? How many hours should we study? Here I’m let you know my study time table to you. […]...
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The next practical training assessment is being conducted online from October 23 to October 27, 2020. The students who have completed their 1st/ 2nd year of practical training during April 1, 2019 – June 30, 2020 are eligible to appear in this test....
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Each Accounting Standard offers wide variety of practical applications to the stakeholders in respect of full disclosure and transparency. Therefore, I hereby try to summarize various dimensions with regard to the following Accounting Standard. 1. The Accounting Standards related with “Earnings per Share.” A. Ind As -33 B. IAS-33 C....
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