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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


Market vs. Income-Based Valuation Models as per Ind AS 113 & IFRS 13

CA, CS, CMA : Explore how Ind AS 113 and IFRS 13 guide fair value using market-based and income-based valuation approaches with key differences ...

April 6, 2025 75 Views 0 comment Print

Ind AS 115 and IFRS 15: Performance Obligations in Contracts

CA, CS, CMA : Learn how to identify performance obligations under Ind AS 115 and IFRS 15 for accurate revenue recognition. Includes examples fro...

April 6, 2025 57 Views 0 comment Print

Revenue Reporting Challenges Under Ind AS 115: Key Findings

CA, CS, CMA : ICAI's Jan 2025 study reveals common Ind AS 115 non-compliance: issues in timing methods, reconciliation,...

April 5, 2025 594 Views 0 comment Print

Major Amendments in Form 3CD – Effective from 01.04.2025

CA, CS, CMA : CBDT notifies amendments in Form 3CD from AY 2025–26, covering MSME interest, buy-backs, presumptive tax, and cross-border payme...

April 5, 2025 885 Views 0 comment Print

Sleep vs Rest: What’s More Important for Your Well-being?

CA, CS, CMA : Explore the difference between sleep and rest, and how focusing on quality rest can improve productivity and well-being, as explai...

April 4, 2025 420 Views 0 comment Print


Latest News


UDIN for Bank Audit: Guidelines & Requirements

CA, CS, CMA : Understand UDIN requirements for Bank Audit including LFAR, Certificates, and Tax Audit Reports. Learn how to generate UDINs and c...

April 5, 2025 987 Views 0 comment Print

CA Final September 2025 Examinations: Eligibility Requirements 

CA, CS, CMA : ICAI outlines eligibility for Sept 2025 CA Final exams: Articleship, AICITSS, and Self-Paced Online Module completion requirements...

April 4, 2025 4611 Views 0 comment Print

CA Final January 2026 Examinations: Eligibility Requirements 

CA, CS, CMA : ICAI outlines eligibility for Jan 2026 CA Final exams: Articleship, AICITSS, and Self-Paced Online Module requirements detailed....

April 4, 2025 1236 Views 0 comment Print

ICSI Membership & COP Fee Payment FY 2025-26: Last Date June 30

CA, CS, CMA : ICSI Annual Membership & COP Fee for FY 2025-26 is due from April 1. Last date: June 30, 2025. Payment online via ICSI portal. Dis...

April 3, 2025 12066 Views 1 comment Print

ICAI President’s Message – April 2025

CA, CS, CMA : ICAI focuses on India's tech-driven financial future, ethical practices, and professional well-being, amidst digital transformatio...

April 3, 2025 198 Views 0 comment Print


Latest Judiciary


BoD’s Failure to Justify Dishonor of Cheques as Misconduct Leads to Remand for Reconsideration: Delhi HC

CA, CS, CMA : Appellant had approached this Court by way of the present intra Court appeal. It was held that BoD had failed to accord any reaso...

March 18, 2025 417 Views 0 comment Print

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 3675 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 4845 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 453 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 2160 Views 0 comment Print


Latest Notifications


ICAI Updates Jurisdiction of Ratlam and Pali Branches

CA, CS, CMA : ICAI modifies the jurisdiction of its Ratlam and Pali branches under CIRC, adding new areas to Ratlam and detaching Sumerpur from ...

March 27, 2025 126 Views 0 comment Print

Prefix “CA” isn’t your Netflix password: CAAS Advisory on Proper Uses

CA, CS, CMA : Chartered Accountants Association Surat advises members to use the "CA" prefix responsibly, ensuring compliance with professional ...

March 18, 2025 8922 Views 0 comment Print

ICAI Issues Corrigendum for CA Firm Merger Guidelines 2024

CA, CS, CMA : ICAI corrects formatting errors in CA Firm Merger Guidelines 2024, addressing alignment issues in seniority, partnership firms, an...

February 18, 2025 288 Views 0 comment Print

ICAI clears CA from Charge of misappropriation of Rs. 7 crore

CA, CS, CMA : The Board of Discipline reviewed allegations against CA. Upendra Muley, focusing on fraud claims. Findings highlight lack of evide...

February 10, 2025 915 Views 0 comment Print

CA Cleared of Misconduct Charges in NOC Dispute Case

CA, CS, CMA : ICAI Board of Discipline finds CA not guilty in a dispute over a No Objection Certificate for a new auditor appointment, citing co...

February 10, 2025 384 Views 0 comment Print


Blockchain Adoption in Accounting: Opportunities & Challenges for Professional Accountants

April 20, 2023 1527 Views 0 comment Print

Blockchain technology is a decentralized, distributed ledger system that allows for secure and transparent recording of transactions. It works by creating a digital record, or block, of each transaction that is then linked together in a chain with other blocks in a chronological order.

ICSI Switchover to Executive Programme (New Syllabus 2022)

April 18, 2023 1617 Views 0 comment Print

ICSI has notified that candidates who have registered under CS Executive old syllabus (2017) can switch over to CS Executive new syllabus (2022) comprising of 7 papers

Analytical Review – Purpose, Types, & Example

April 18, 2023 6114 Views 0 comment Print

Explore the purpose, types, and examples of Analytical Review in financial auditing. Understand how auditors use analytical procedures to ensure accuracy in financial statements, including ratio analysis, trend analysis, and real-world examples. Stay informed on the vital role analytical review plays in risk assessment and substantive audit procedures.

Accounting Goes Hi-Tech: How Artificial Intelligence is Revolutionising the Industry

April 18, 2023 1071 Views 0 comment Print

Discover how Artificial Intelligence is transforming the accounting industry. From automating mundane tasks to enhancing strategic insights, AI revolutionizes accountants’ roles, making them indispensable in the evolving world of finance. Embrace the future of accounting with AI and stay ahead of the curve.

Expert Panel for Addressing Queries related to Statutory Audit Aspects

April 17, 2023 591 Views 0 comment Print

ICAI Auditing and Assurance Standards Board – Expert Panel for Addressing Queries related to Statutory Audit pertaining to Auditing Aspects

GSTIN can be updated on SSP portal till 23rd April

April 17, 2023 1452 Views 0 comment Print

Members & Students Services (Grievances Handling and e-Sahaayataa) Directorate The Institute of Chartered Accountants of India 16’h April, 2023 Announcement Extension of last date for updation of Member’s Profile with GSTIN at Self Service Portal — Till 23rd April, 2023 This is in continuation of our Announcement dated 1st April, 2023 regarding updation of Member’s […]

Sample Format for Creditors Confirmations

April 17, 2023 37872 Views 0 comment Print

Explore a sample format for creditors confirmations, crucial for auditing to validate balances. Learn about positive confirmation requests and get insights on illustrative letters for creditors, ensuring accuracy in financial records. Optimize your audit processes with this comprehensive guide.

FAQs on  IND AS 113: Fair Value Measurement

April 14, 2023 4983 Views 0 comment Print

IND AS 113 is a part of the IND AS that provides guidance on how to measure fair value when preparing financial statements. This standard defines fair value, outlines the framework for its measurement, and sets out the requirements for disclosing fair value information in the financial statements.

Format for annual secretarial audit and compliance report for listed entities

April 12, 2023 16791 Views 0 comment Print

Stay compliant with SEBI regulations for listed entities! Explore the format for annual secretarial audit and compliance reports, ensuring seamless adherence to the guidelines.

TDS on Winnings from Online Gaming (Section 194BA)

April 11, 2023 37632 Views 0 comment Print

Discover the impact of Budget 2023 on TDS for winnings from online gaming (Section 194BA). Changes include an earlier effective date, no threshold limit, a 30% TDS rate, and reporting requirements. Learn about due dates, TDS return filing, and eligibility for deductions.

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