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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 90 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 78 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 627 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 903 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 1062 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 4632 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 1251 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 12072 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


Empanelment of CA firms for concurrent audit of Jalore Nagrik Sahkari Bank

March 21, 2022 1911 Views 0 comment Print

Empanelment of Chartered Accountants/ firms for concurrent audit assignment of Jalore Nagrik Sahkari Bank Ltd. Jalore Terms and conditions 1. JNSB invites applications from practicing Firms of Chartered Accountants, who are willing to have their Firm empanelled as Concurrent auditor of the bank. 2. Applicant should be a Chartered Accountant with minimum standing of 2 […]

HC refuses to cancel bail of CA Couple in case of alleged fraud with client

March 17, 2022 4320 Views 0 comment Print

Rita Bhutani Vs State of NCT of Delhi Through Sho & Anr. (Delhi High Court) This petition has been filed under Section 397 (1) CrPC read with Section 482 CrPC challenging Order dated 11.03.2019, wherein Respondent No.2 was granted bail by the learned ACMM (South), Saket Courts as well as Order dated 06.01.2021 passed by […]

ICSI UDIN Amnesty Scheme, 2022 & eCSIN Amnesty Scheme, 2022

March 17, 2022 1794 Views 0 comment Print

The members applying under ICSI – eCSin Amnesty Scheme, 2022 shall be granted immunity from the applicability of the provisions of the eCSin Guidelines, 2019 in respect of the eCSin for which request under this Amnesty Scheme has been made and disciplinary proceedings shall not be initiated entertained in this respect.

Govt establishes Tribunal to decide disputes in election to ICAI Council

March 17, 2022 1083 Views 0 comment Print

Government hereby establishes a Tribunal consisting of the following persons to decide disputes in the matter of election to the Council of the Institute of Chartered Accountants of India held in December, 2021

MCA Appoints 2 Govt Nominees in CA, CS & CMA Appellate Authority

March 17, 2022 1539 Views 0 comment Print

MCA Appoints 2 Govt Nominees in Appellate Authority under Chartered Accountants Act, 1949, Cost and Works Accountants Act, 1959 and Company Secretaries Act, 1980. MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 17th March, 2022 G.S.R. 212(E).—In exercise of the powers conferred by sub section (1) of section 22A of the Chartered Accountants Act, 1949 (38 […]

Forensic Accounting – A need of an ERA

March 17, 2022 5292 Views 1 comment Print

Introduction In 2002, the world had observed the collapse of US energy sector giant Enron Corporation when it was at the peak of business with the reputation of ‘America’s most innovative companies’ for six consecutive years by Fortune. In 2016, the world had observed a series of paper leak, known as Panama Papers, which revealed […]

Re-schedulement of CA Foundation Course Examination, May 2022

March 15, 2022 3663 Views 0 comment Print

To mitigate the hardship of the students who are sitting in the aforementioned examinations and simultaneously pursuing Chartered Accountants Foundation Course Examination, May 2022, it has been decided to re-schedule the dates of Foundation Course Examination, May 2022.

ICSI Guidelines For Claiming Exemption From Practical Training

March 12, 2022 22416 Views 0 comment Print

Any CS student after passing Final Examination or Professional Programme, who claims to have acquired practical knowledge and skills equivalent for Practical training (including EDP) stated in regulation 46BB, may apply for exemption from undergoing practical training (including EDP) in accordance with the criteria laid down in these guidelines.

On the spot training exemption Drive by ICSI

March 12, 2022 3975 Views 0 comment Print

All students who have completed their final/professional examination of the ICSI, but could not undergo practical training due to their job constraints and were therefore unable to become the Member of the Institute, can apply for exemption from practical training on the basis of their work experience provided that the applicant is eligible for granting exemption from training as per the requirement of the Company Secretaries Regulations, 1982

ICSI: Temporary Relaxation for complying with Pre-Exam Test & One Day Orientation Programme

March 12, 2022 11064 Views 0 comment Print

Temporary Relaxation for complying with the requirement of Pre-Examination Test and One Day Orientation Programme for enrollment to June, 2022 session of CS Examinations

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