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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


Audit Documentation: SA 230

CA, CS, CMA : Ensure your audit documentation aligns with SA 230 principles, laws, and overall audit objectives. Learn the essentials of proper ...

July 18, 2024 297 Views 0 comment Print

How to calculate Turnover: Key Considerations for Tax Audit

CA, CS, CMA : Learn how to calculate turnover for derivatives, speculative transactions, and multiple businesses as per ICAI's revised 2023 guid...

July 17, 2024 1416 Views 0 comment Print

Professional Misconduct in Tax Audits: Navigating 60-Tax Audit Rule

CA, CS, CMA : Understand the 60-tax audit rule for Chartered Accountants, its exceptions, and its implications on professional conduct and ethic...

July 16, 2024 1164 Views 0 comment Print

Ethical issues in Auditing

CA, CS, CMA : Explore the ethical issues in auditing, their consequences, and strategies for maintaining integrity. Understand how ethical stand...

July 13, 2024 648 Views 0 comment Print

Importance of caution when sharing Your Financial Data with tax professionals

CA, CS, CMA : Protect your financial data when sharing with tax professionals. Learn the risks, precautions, and alternative methods for secure ...

July 9, 2024 861 Views 0 comment Print


Latest News


Empanelment of Members as Observers for CA Exams – Sep/Nov 2024

CA, CS, CMA : ICAI announces empanelment of members as observers for September/November 2024 Chartered Accountants Examinations. Eligible member...

July 18, 2024 10115 Views 0 comment Print

CA Final November 2024 Exams Time Table

CA, CS, CMA : ICAI announces November 2024 exam dates for CA Final, INTT-AT, and IRM courses. Check detailed schedule, centers, and application ...

July 18, 2024 2288 Views 0 comment Print

Apply for Statutory Audit: Chartered Accountant Firms Needed for XBRL India

CA, CS, CMA : Invitation for CA firms to audit XBRL India. Requirements, eligibility criteria, application process, and terms. Apply by 09/08/20...

July 18, 2024 213 Views 0 comment Print

ICAI BoS Publications: Jan 2025 Foundation & Intermediate, Nov 2024 CA Final

CA, CS, CMA : Discover the latest updates from the Institute of Chartered Accountants of India for 2025 exams. Detailed analysis of course publi...

July 15, 2024 93 Views 0 comment Print

ICAI BoS Publications: September 2024 Foundation & Intermediate Course Exam

CA, CS, CMA : Stay updated with ICAI BoS Publications for September 2024 exams. Analysis of Foundation and Intermediate course subjects' edition...

July 15, 2024 621 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 2604 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 4074 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 213 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 1131 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 441 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 13, 2024 309 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 1422 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 1035 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 438 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 426 Views 0 comment Print


ICAI Election: Single Transferable Vote – An apprisal

November 9, 2021 516 Views 0 comment Print

ICAI Election 2021 Single Transferable Vote – An apprisal As the members are aware that the elections of the Institute to the Council and Regional Councils are held by following the system of proportional representation by means of a single transferable vote and in accordance with the Chartered Accountants (Election to the Council) Rules, 2006 […]

ICAI Election: Admissible number of votes to a Voter & Ballot paper

November 9, 2021 1641 Views 0 comment Print

Admissible number of votes to a Voter and Ballot paper Each eligible member to vote (i.e. Voter) shall be given a ballot paper each for Council of the Institute and his respective Regional Council at the polling booth for recording his preference(s). The ballot paper shall be printed in English language on one side only […]

Unbeatable Discrimination of Small CA Firms/Small City firms

November 8, 2021 12882 Views 2 comments Print

It is unlawful to discriminate on the ground of the profession, trade, occupation or calling discrimination as reasonable in some circumstances. The freedom to practice any profession, or to carry on any occupation, trade or business is well defined in the Constitution of India.  Article 19 (1) (g) of Constitution of India provides right to […]

Decoding ICAI Elections 2021

November 7, 2021 12495 Views 1 comment Print

The voting for the elections of the twenty-fifth council for thirty-two seats from five regions and twenty-fourth regional councils from five regional constituency of The Institute of Chartered accountants of India will be held on 3rd and 4th December in cities having 1000 or more members and on 4th December 2021 in other cities/towns. Yaesasuptesu […]

Briefing Internal Controls & Its Testing

November 7, 2021 4023 Views 2 comments Print

A business or an organization that is running smoothly is also contributed by the proper internal controls in place. Hence, to understand internal controls & its relevance in business processes, first let us know what it is. What are Internal Controls? Internal controls are the policies, rules, and procedures implemented by a company to ensure […]

Irrespective of Size – Every Enterprise Needs Audit

November 5, 2021 3507 Views 0 comment Print

Science is ‘a systematic enterprise that builds and organizes knowledge in the form of testable explanation and predictions about the universe’. Performing an audit and following the process results in testing and predictions whether the financial statements are free from material misstatement.

How to prepare for exam

November 5, 2021 1191 Views 0 comment Print

So Diwali has got over too and with exams approaching near its high time to get going. I want to discuss a few pertinent points going ahead. First, clear your mind of any confusion regarding  your situation or condition right now. You may be in tough situations right now, comparing your attempts or age with your peers […]

Credit Analysis- A handbook

November 4, 2021 2988 Views 0 comment Print

Hello everyone, I am enclosing a handbook of handwritten notes on credit analysis. A lot of hard work has gone into writing this. It contains ratios for credit analysis, Indas 7 and basics of CMA report. You can reach out to me at my twitter handle : @caanuragwriter or mail your queries at caanurag.writer@gmail.com.

Process review or process audit

November 4, 2021 8691 Views 0 comment Print

Introduction- Process review or process audit is an examination of significant process/processes i.e. business and operational key risks and the controls established to mitigate those risks, including compliance with laws, regulations & established policies. Process audit stages & deliverables- Audit Stages Deliverables Pre-planning Determining the scope, area & period of process to reviewed Planning Understanding […]

Technical guidance on how to appear for CSEET

November 3, 2021 405 Views 0 comment Print

CSEET students appearing in CSEET to be held on 13th November 2021 |Technical guidance on how to appear for CSEET to be held through Remote Proctored mode on 13th November 2021

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