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CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
CA, CS, CMA : The article explains how unusually flawless records may signal a managed presentation rather than genuine business performance, re...
CA, CS, CMA : This update compiles key statutory deadlines across multiple laws for June 2026. It highlights filing requirements under income ta...
CA, CS, CMA : Focusing only on receivables can miss significant risks embedded in related-party payables. A bilateral review reveals internal gr...
CA, CS, CMA : The Court held that shares acquired in a buy-back are mandatorily extinguished under company law and therefore cannot be treated a...
CA, CS, CMA : Apply for concurrent audit assignments at Punjab & Sind Bank for the year 2025-26. Criteria include FCA partner, RBI panel selecti...
CA, CS, CMA : ICAI has announced Live Virtual Revisionary Classes for CA Intermediate students appearing in the September 2026 examinations. The...
CA, CS, CMA : ICAI's Board of Studies has invited Expressions of Interest from qualified professionals and academicians for empanelment as facul...
CA, CS, CMA : The Institute of Company Secretaries of India (ICSI) has announced the first bi-annual Western Region Convocation for FY 2026–27...
CA, CS, CMA : ICAI has notified the Information Systems Audit (ISA) Assessment Test for 25 July 2026 in CBT mode. The announcement specifies eli...
CA, CS, CMA : The Delhi High Court held that one of the meetings relied upon for automatic vacation of the petitioner’s seat was convened with...
CA, CS, CMA : The Court examined whether a complaint arising from a family dispute can be entertained in misconduct proceedings. It held that su...
CA, CS, CMA : The High Court held that reassessment cannot be based on grounds not mentioned in the original Section 148A notice. Since no incom...
CA, CS, CMA : The court examined whether disciplinary findings based on impersonation and unauthorised audits could be reopened. It upheld dismi...
CA, CS, CMA : The High Court held that a direct appellate challenge to the final removal order was not maintainable. The appeal was withdrawn wi...
CA, CS, CMA : The vacancy circular highlights opportunities for professionals to contribute to financial reporting and auditing oversight. Appli...
CA, CS, CMA : ICAI notifies removal of 12 chartered accountants from membership rolls, with suspension periods, fines, and reprimands in select ...
CA, CS, CMA : ICAI Board holds CA not guilty in bribery case, finds no proof of knowledge or intent; mere receipt of packet without mens rea not...
CA, CS, CMA : The issue involved allegations of assisting in bogus accounting entries. The ruling held that without certification or statutory r...
CA, CS, CMA : The issue involved disciplinary action for professional and other misconduct under the Chartered Accountants Act. The authorities ...
Explore the auditor’s responsibilities using an expert’s work in fields beyond accounting. Learn the requirements, objectives, and effective date of SA 620
Explore the scope and responsibilities of Standard on Auditing 610, covering the use of internal audit functions by external auditors. Learn the relationship with SA 315 and key considerations
Explore Standard on Auditing 600, addressing the use of another auditor’s work. Learn the procedures, co-ordination, and reporting considerations for effective audit collaboration
Explore the significance of Written Representations in audits with a detailed analysis of Standard on Auditing 580. Learn its scope, objectives, and implications
Explore the details of Standard on Auditing 570 (SA 570) regarding going concern in financial statements. Learn the auditor’s responsibilities, risk assessment, and implications for the auditor’s report
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibilities relating to subsequent events in an audit of financial statements. It does not deal with matters relating to the auditor’s responsibilities for other information obtained after the date of the auditor’s report, which are addressed in SA 720(Revised).1 However, […]
Explore the nuances of Standard on Auditing 550, delving into auditor responsibilities, risk assessment, and responses for transparent financial reporting
Explore the intricacies of Standard on Auditing 540, focusing on auditor responsibilities, risk assessments, and responses for accounting estimates and fair value disclosures
Introduction Scope of this SA 1. This Standard on Auditing (SA) applies when the auditor has decided to use audit sampling in performing audit procedures. It deals with the auditor’s use of statistical and non-statistical sampling when designing and selecting the audit sample, performing tests of controls and tests of details, and evaluating the results […]
Explore SA 520 for auditors, emphasizing the use of analytical procedures for robust financial statement evaluation. Learn key objectives, definitions, and requirements