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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


Analysis of Notifications and Circulars for Week ending 9th February 2025

CA, CS, CMA : Key regulatory updates from Income Tax, GST, SEBI, RBI, and DGFT for the week ending Feb 9, 2025, covering tax amendments, complia...

February 12, 2025 1521 Views 0 comment Print

CS Profession@2047- Aspirations & Expectations

CA, CS, CMA : As we approach the mid-21st century, the landscape of the corporate world is poised for unprecedented transformation. The year 204...

February 10, 2025 621 Views 0 comment Print

February 2025 Due Date Calendar for Tax & Compliance

CA, CS, CMA : Check the December 2024 due date calendar for various tax and compliance obligations, including GST, Income Tax, ESI, and Providen...

February 8, 2025 13539 Views 0 comment Print

Cost Records & Audit in Construction Industry: Applicability & Benefits

CA, CS, CMA : Understand cost records and audit rules for the construction industry, including applicability, special features, and benefits for...

February 8, 2025 270 Views 0 comment Print

Control Area Checklist for Valuation of Inventories in Oracle Fusion

CA, CS, CMA : Key controls for inventory valuation in Oracle Fusion: compliance, quality testing, and accurate reporting to avoid discrepancies ...

February 7, 2025 234 Views 0 comment Print


Latest News


ICAI Revises Guidelines for CA Firm Mergers and Demergers

CA, CS, CMA : ICAI issues updated Merger and Demerger Guidelines 2024 to streamline processes for CA firms, encouraging strategic mergers. Effec...

February 11, 2025 234 Views 0 comment Print

ICAI Announces Live Virtual Classes for CA Foundation

CA, CS, CMA : ICAI to begin live virtual classes from Feb 13 for CA Foundation May & Sept 2025 exams. Interactive sessions with recorded lecture...

February 11, 2025 120 Views 0 comment Print

ICAI 2024-25 Highlights: Innovation, Growth, and Collaboration

CA, CS, CMA : Explore ICAI's 2024-25 initiatives, including tech adoption, global expansion, MSME support, financial literacy, and alignment wit...

February 10, 2025 159 Views 0 comment Print

Online Empanelment for Concurrent Audit of Central Bank of India

CA, CS, CMA : Apply online for Concurrent Audit assignments with Central Bank of India for the financial year 2025-26. Check eligibility and req...

February 5, 2025 43135 Views 0 comment Print

CSR & Social Governance: Practice Questions – Professional Programme (New Syllabus)

CA, CS, CMA : Practice questions on Social Impact Assessment & CSR Audit, covering impact analysis, principles, methods, and taxation aspects fo...

February 4, 2025 273 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 3615 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 4782 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 396 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 2082 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 627 Views 0 comment Print


Latest Notifications


ICAI Penalizes CA for Accepting Audit Without Prior Communication or Fee Settlement

CA, CS, CMA : CA Ashish Baheti was found guilty of professional misconduct for accepting audit work without communicating with the previous audi...

February 6, 2025 1950 Views 0 comment Print

ICAI Penalizes CA for Accepting Audit Without Notifying Previous Auditor

CA, CS, CMA : ICAI penalizes a CA for professional misconduct under the Chartered Accountants Act, 1949, involving statutory audit acceptance wi...

February 6, 2025 30030 Views 0 comment Print

ICAI Guidelines for Merger & Demerger of CA Firms

CA, CS, CMA : ICAI introduces guidelines for the merger and demerger of CA firms, focusing on processes, documentation, and conditions for firms...

February 1, 2025 1908 Views 0 comment Print

ICAI Aggregation of LLPs Guidelines 2024: Key Provisions

CA, CS, CMA : Learn about ICAI's Aggregation of LLPs Guidelines 2024, detailing eligibility, governance, registration, and compliance for LLPs w...

January 23, 2025 2355 Views 0 comment Print

ICAI Disciplinary Actions Against Chartered Accountants – 3rd January 2025

CA, CS, CMA : ICAI announces disciplinary actions for professional misconduct against five Chartered Accountants, including suspensions and fine...

January 3, 2025 7677 Views 0 comment Print


CA, CMA and CS (Amendment) Act, 2022 assented by President

April 18, 2022 4965 Views 0 comment Print

(1) This Act may be called the Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Act, 2022. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act and any reference in any provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Analysis of BYJU’S and Aakash educational services Limited Merger & Acquisition

April 17, 2022 17577 Views 0 comment Print

‘Think & Learn Private Limited (BYJU’S) acquisition of 70% of equity shareholding on a diluted basis of Aakash educational services Limited (AESL), followed by a merger between the two enterprises. Therefore, BYJU’s to acquire full control over AESL’.[1] Year of the deal: 2021 Master Data of the companies[2] THINK & LEARN PRIVATE LIMITED (the acquirer […]

UDIN for Audit Report for Statutory Audit of Bank Branches – Reg.

April 14, 2022 1446 Views 0 comment Print

This is to inform that the members are now required to fill the value of the MOC while generating UDIN for the Audit Report for Statutory Audit of Bank Branch under the category Audit & Assurance Functions for Statutory Audit-Bank Branch at the UDIN portal without any disclosure of the details of the client.

Draft Company Secretaries (Amendment) Regulations, 2022

April 14, 2022 1887 Views 0 comment Print

88. Meetings of the Council. – The Council shall hold at least four Meetings in each Calendar Year with a maximum interval of one hundred and twenty days between any two consecutive Meetings at such time and place (including electronic mode) as the Council may determine.

ICSI Clarification Regarding Obtaining Mandatory CPE Credits

April 12, 2022 858 Views 0 comment Print

The Institute of Company Secretaries of India April 11, 2022 CLARIFICATION REGARDING OBTAINING THE MANDATORY CPE CREDITS Dear Professional Colleague, This is in continuation to the communication dated March 26, 2022 regarding extension of last date for obtaining the mandatory CPE Credits for the year 2021-22 by three months i.e. till June 30, 2022. The […]

Peer Review Mandate – Roll Out – (Revised)

April 12, 2022 2856 Views 0 comment Print

It was clarified that holding a valid Peer Review certificate by Practice Units (referred to as ‘firms’ in the Announcement dated 12.02.2022) should be a pre requisite for undertaking audit of all entities falling under phase I; II; III and IV of the mandate from respective dates of mandate becoming operative.

ICSI members not forming LLP with due diligence: MCA

April 11, 2022 1224 Views 0 comment Print

It has been brought to the notice of the Ministry that the various instances have been observed where it has been found that practicing members of ICSI are not carrying out due diligence and verification of document while incorporating a company or a LLP.

ICSI appreciates Government for bringing CA, CMA, CS Amendment Bill, 2021

April 9, 2022 4836 Views 0 comment Print

The Institute of Company Secretaries of India appreciates the efforts of the Government of India in bringing the Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Bill, 2021.

Learning Skills? Wait…Choosing A Right Time Is More Important

April 8, 2022 1437 Views 0 comment Print

The 2020 lockdown was the greatest teacher in our lives. That time gave us the opportunity to explore more and more about our day to day lives, relationships, goals and aspirations. You might have observed that during lockdown, we suddenly got surrounded by ‘n’ number of learning platforms that were giving free certifications and I’m […]

ICSI to Re-Open Online Window for Professional Programme Students to Change Elective/Optional Subject

April 7, 2022 2823 Views 0 comment Print

The online window will reopen for Four Days from 00:01 hours on 07.04.2022 to 23:59 hours on 10.04.2022 for Professional Programme Students to update their Optional/Elective subject of CS Professional Program June 2022 session of Examination

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