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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 The appeal was withdrawn wi...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 ...
The importance of interpretation in law is crucial for clarifying ambiguous language, applying laws to specific cases, resolving disputes, and maintaining consistency. Explore key interpretation rules such as the literal rule, golden rule, mischief rule, harmonious construction, ejusdem generis, expressio unius est exclusio alterius, and the role of precedent in ensuring consistent legal interpretations. Stay informed about the principles that guide the interpretation of laws and legal provisions.
Guidance Note For Forensic Accounting And Investigation Standard No. 000 On Over Arching Documents provides technical clarifications and implementation guidance for the ‘Over Arching Documents’. This Guidance Note (GN) outlines the manner in which the Professional can implement the requirements of the three Over Arching Documents (OADs), forming part of the FAIS, when conducting Forensic […]
The Forensic Accounting and Investigation Standard (FAIS) 420 on Evidence Gathering in Digital Domain provides guidance to the Professional for the gathering of electronic evidence in the Digital Domain, or DD for short (as defined in the Standard), ensuring that it satisfies the requirements of judicial scrutiny
Data Analytics (DA) being a dynamics area of practise, a lot rapid developments are underway, especially in the tools and solutions available to undertake Forensic Accounting and Investigation (FAI) engagements.
The Professional is generally engaged during the legal proceeding or may be called upon by the Competent Authorities to testify on the evidence gathered and reported during the Forensic Accounting and Investigation (FAI) assignment, at which time the Professional is considered to be a Testifying Professionals (TP) for the purpose of the FAIS
This Guidance Note (GN) with reference to FAIS 350, deals with review and supervision as an integral part of the operational framework.
Interviews are a way of gathering evidence and information and also an effective means to corroborate the understanding of the documentary evidences. Written interview statements are used to record the information gathered making it an integral element of the work procedures
FAIS 330 on Conducting Work Procedures expects the Professional to conduct work procedures which give direction to effective execution of the Forensic Accounting and Investigation (FAI) assignment and help achieve its objectives.
Forensic Accounting or Investigation (FAI) assignments is a fact-finding exercise seeking relevant and reliable evidences. Conclusions and reporting are dependent on the basis of evidence gathered and documents considered
FAIS 310 on Planning the Assignment expects the Professional to recognise the need for a well-planned assignment, the objectives of which are clear, in line with the nature of the engagement, as well as its scope and terms
