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CA, CS, CMA

Information related to to CA, CS, CMA, ICAI, ICSI, Exam, CAG, MEF,  Audit Empanelment, Accounting Standard, IFRS, Auditing Standard, Accounting Principles.

Latest Articles


Deferred tax on security deposit as per INDAS 12 or IAS 12

CA, CS, CMA : Understand deferred tax on security deposits under IND AS 12, balancing DTL on ROU assets and DTA on discounted deposits for accur...

August 13, 2024 441 Views 0 comment Print

E-waste Management Rules, 2022 (Overview)

CA, CS, CMA : New e-waste management rules (G.S.R. 801(E)) effective from April 2023 require registration, responsibility, and reporting for man...

August 13, 2024 255 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 11th August 2024

CA, CS, CMA : Highlights from August 5-11, 2024: Income Tax exemptions, GST updates, SEBI guidelines, and RBI monetary policy changes....

August 13, 2024 387 Views 0 comment Print

Monthly (August-2024) Legal Obligations + Legal updates for India

CA, CS, CMA : Stay informed with February 2024 legal obligations & updates in India. From Income Tax to GST, understand forms, filing dates, & s...

August 13, 2024 29295 Views 1 comment Print

Analysis of Pre-Import Condition Violation: Chiripal Poly Films Ltd. Judgment

CA, CS, CMA : Explore the recent CESTAT judgment on Chiripal Poly Films Ltd.'s alleged violation of the pre-import condition. Key insights on in...

August 10, 2024 645 Views 0 comment Print


Latest News


Empanelment with Bank of Maharashtra for Concurrent/Revenue audit (Last date 14.08.2024)

CA, CS, CMA : Apply now! Bank of Maharashtra seeks Chartered Accountants' firms for FY 2024-25 Concurrent/Revenue Auditors. Apply online by 14.0...

August 13, 2024 114144 Views 13 comments Print

ICAI extends last date to empanel as observers for exam

CA, CS, CMA : ICAI announces the extended deadline to 10th September 2023 for online empanelment of members as observers for the Nov/Dec 2023 CA...

August 13, 2024 5301 Views 0 comment Print

CMA Santosh Pant Elected NIRC Chairman for 2024-25

CA, CS, CMA : CMA Santosh Pant elected Chairman of Northern India Regional Council of ICMAI for 2024-25. Key members include CMA Satya Narayan M...

August 5, 2024 255 Views 0 comment Print

Concerns on Corporate Tax, MSME Deductions, GST Rates

CA, CS, CMA : Explore recent updates on corporate tax rates, MSME concerns over tax deductions, and GST rates for shawls as addressed in Lok Sab...

August 5, 2024 306 Views 0 comment Print

ICAI President’s August 2024 Message: Exam Results & Economic Insights

CA, CS, CMA : ICAI President's August 2024 message highlights India's economic growth, recent exam results, and the Union Budget's role in achie...

August 2, 2024 288 Views 0 comment Print


Latest Judiciary


CA Barred for Five Years by NCLT for Failing Duties as Statutory Auditor

CA, CS, CMA : Read the full NCLT judgment/order on Union of India Vs CA. Ramaiah Nataraja. Bengaluru CA barred from statutory auditor role for c...

July 16, 2024 3273 Views 0 comment Print

ICAI can Proceed Against whole Firm if One Member cannot be held Responsible: HC

CA, CS, CMA : Delhi High Court rules that ICAI can hold entire CA firms accountable for misconduct, even if individual guilt isn't found. Full j...

July 10, 2024 4317 Views 0 comment Print

Non-empanelment due to non-compliance with tender conditions: Patna HC Dismisses CA Firm’s Petition

CA, CS, CMA : Patna High Court dismisses a Chartered Accountant firm's petition for non-empanelment due to non-compliance with tender conditions...

June 30, 2024 240 Views 0 comment Print

SC upholds Restriction on Number of Section 44AB Tax Audit imposed by ICAI 

CA, CS, CMA : Supreme Court upholds ICAI’s limit of 60 tax audits per CA, validating it as a reasonable restriction under Article 19(1)(g) of ...

May 23, 2024 1215 Views 0 comment Print

Delhi HC Dismisses Plea to Postpone CA Exams Amid Election Concerns

CA, CS, CMA : Despite concerns over elections, Delhi High Court rejects plea to delay CA exams. Detailed analysis of the judgment provided....

May 8, 2024 462 Views 0 comment Print


Latest Notifications


Partnership Act 1932: Auditing Not Mandatory Before Sharing Firm Financials with legal heirs

CA, CS, CMA : Explore Section 12(e) of the Partnership Act 1932 and its implications on sharing firm financials with legal heirs. Detailed analy...

July 12, 2024 753 Views 0 comment Print

ICAI removes name of 14 members for Professional Misconduct

CA, CS, CMA : Read about recent disciplinary actions by ICAI removing members from the register due to professional misconduct. Understand impli...

June 28, 2024 1587 Views 0 comment Print

First Auditor not required to obtain NOC from Other Auditor: ICAI DC

CA, CS, CMA : Explore the detailed analysis of a professional misconduct case under the Chartered Accountants Act 1949. Learn about findings, ch...

June 12, 2024 1107 Views 0 comment Print

ICAI Finds Auditor Not Guilty: Audit Acceptance Communication Validated

CA, CS, CMA : Explore the ICAI Board of Discipline's ruling on an audit dispute where the respondent's communication via registered post was dee...

June 12, 2024 480 Views 0 comment Print

Falsified financial statement Preparation: ICAI found Member guilty of misconduct

CA, CS, CMA : The ICAI's Board of Discipline reprimanded CA Devarajan K.E. for misconduct, following an investigation into professional and othe...

June 12, 2024 483 Views 0 comment Print


Institute of Cost Accountants elects new President & Vice-President (2022-23)

November 29, 2022 2061 Views 0 comment Print

Institute of Cost Accountants of India conducted election of President and Vice-President . CMA Vijender Sharma has been elected as the President and CMA Rakesh Bhalla has been elected as the Vice-President of for the year 2022-23.

Accounting for Late Payment Surcharge rules under Ind AS

November 28, 2022 5421 Views 0 comment Print

It is well documented that the Discoms have been unable to pay their outstanding dues to the power generating companies over the last couple of years. This has led to an overall impact on the energy sector where generating companies are facing liquidity issues and are forced to incur additional finance costs.

Points to be considered in Annual Report Preparation of Companies – PART I

November 27, 2022 4080 Views 0 comment Print

Learn about the key points to consider in the preparation of annual reports for companies. Part I focuses on non-compliance related to accounting standards.

Criminal proceedings cannot continue on CA in absence of any personal interest in conduct of business

November 21, 2022 5334 Views 0 comment Print

Orissa High Court held that No Objection Certificate certified by the Chartered Accountant is the act of discharging his professional duty No criminal proceedings can be continued in absence of material showing personal interest in any gain/ loss of the parties conducting business.

Accounting Profession Must Remain In Tune With Technological Changes & Business Models Says CAG

November 21, 2022 801 Views 0 comment Print

The accounting profession has to remain in tune with the technological changes and keep in step with the new disruptive business models of the 21st century. This was stated by the Comptroller and Auditor General of India in Mumbai today.

Key Takeaways to master the process of CA Journey

November 16, 2022 2571 Views 1 comment Print

Explore key takeaways to master the CA journey, including commitment, consistent practice, persistence, growth, knowledge sharing, and enjoying the learning process. Written by Ishwin Kaur, a student at ICAI, passionate writer, and orator.

Services to be rendered by CS in practice pursuant to ICSI Council decision

November 15, 2022 7515 Views 0 comment Print

SERVICES TO BE RENDERED BY COMPANY SECRETARY IN PRACTICE PURSUANT TO THE DECISION OF THE COUNCIL OF THE INSTITUTE UNDER SECTION 2(2)(f) OF THE COMPANY SECRETARIES ACT, 1980 READ WITH REGULATION 168 OF THE COMPANY SECRETARIES REGULATIONS, 1982 The Council of the Institute in its 290th meeting held on 14th October, 2022, pursuant to the […]

Instructions to Examinees for CS Executive & Professional Programme Examinations

November 15, 2022 1536 Views 0 comment Print

Immediately, after taking the print-out of the Admit Card from the website of the Institute icsi.edu, every Candidate is advised to carefully verify all the particulars mentioned in his/ her Admit Card

Live Webinar on Professional Opportunities in the Current Environment

November 14, 2022 6798 Views 0 comment Print

We are going to organize one live session on Professional opportunities in the current environment. In this session we will cover Discussion on various new work opportunities for professionals

Internal control

November 13, 2022 2223 Views 0 comment Print

Discover the significance of Internal Control in managing risks and achieving organizational objectives. Learn about the proactive approach that balances risk and control, its features, and the benefits it provides. Explore the components of Internal Control, including administrative and financial controls. Uncover the importance of Internal Controls in preventing fraud, ensuring compliance, and improving operational efficiency.

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