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CA, CS, CMA : Explore core of effective leadership in accounts: managing people, fostering growth, and building trust beyond AI efficiency. Lear...
CA, CS, CMA : Summary of key tax, GST, customs, RBI, and legal updates issued by Indian authorities for the week ending April 6, 2025, including...
CA, CS, CMA : Explore 375 key legal compliances and updates across FEMA, Income Tax, and GST for March 2025. Stay informed on filing deadlines a...
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 ...
CA, CS, CMA : Learn how to identify performance obligations under Ind AS 115 and IFRS 15 for accurate revenue recognition. Includes examples fro...
CA, CS, CMA : ICSI updates ODOP policy: Students who missed deadline must complete TDOP online via LMS. No extra fee. Details to be shared soon....
CA, CS, CMA : Understand UDIN requirements for Bank Audit including LFAR, Certificates, and Tax Audit Reports. Learn how to generate UDINs and c...
CA, CS, CMA : ICAI outlines eligibility for Sept 2025 CA Final exams: Articleship, AICITSS, and Self-Paced Online Module completion requirements...
CA, CS, CMA : ICAI outlines eligibility for Jan 2026 CA Final exams: Articleship, AICITSS, and Self-Paced Online Module requirements detailed....
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...
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...
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...
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...
CA, CS, CMA : Patna High Court dismisses a Chartered Accountant firm's petition for non-empanelment due to non-compliance with tender conditions...
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 ...
CA, CS, CMA : ICAI modifies the jurisdiction of its Ratlam and Pali branches under CIRC, adding new areas to Ratlam and detaching Sumerpur from ...
CA, CS, CMA : Chartered Accountants Association Surat advises members to use the "CA" prefix responsibly, ensuring compliance with professional ...
CA, CS, CMA : ICAI corrects formatting errors in CA Firm Merger Guidelines 2024, addressing alignment issues in seniority, partnership firms, an...
CA, CS, CMA : The Board of Discipline reviewed allegations against CA. Upendra Muley, focusing on fraud claims. Findings highlight lack of evide...
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...
Honble Gujarat High Court had taken serious note of the genuine difficulties being faced by common man for obtaining GST registration from SGST.
Starting, owning or doing a business in India comes with important compliance that a business irrespective of its structure, has to adhere to during a financial year. Be it filing of Income Tax Return or GST Return or complying with the ROC Annual filing, a business has to keep a close watch over the deadlines […]
VOLUNTARY LIQUIDATION OF CORPORATE PERSONS Voluntary Liquidation: voluntary liquidation refers to dissolution of a solvent corporate debtor with the approval of shareholders of the Company. It is a liquidation process with minimum intervention of court. Reasons for voluntary liquidation: When a corporate entity is incorporated for a particular purpose and such purpose has been accomplished, […]
Accounting Standard 15 Employee Benefits deals with all the forms of employee benefits, all forms of consideration given by an enterprise in exchange for service rendered by employees but exclude inventory compensation. AS 15 is applicable for enterprise, Entities having 50 or more employees. As 15 an employee is a person rendering service to an […]
Before analyzing the management of late fees and penalties, let’s first check the due dates. INCOME TAX DUE DATES Furnishing of Income Tax Return (ITR – Non Audit) 31/12/2021 Furnishing of Audit Report (Other than Transfer Pricing) 15/01/2022 Furnishing of Income Tax Return (ITR – Audit case and partner of auditable P’ship firm)) 15/02/2022 Furnishing […]
This Article contains compliance requirement under various statutory Act for which due date falls in the month of December, 2021. The due dates are very crucial for compliances of statutory provision under various act in order to avoid penalty, interest or late fee I. Compliances under Income Tax Act Due Date Applicable Form Applicable Period […]
IAS 1 Presentation of Financial Statements requires that, for an entity to classify a liability as non-current, the entity must have the right at the end of the reporting period to defer settlement of the liability for at least 12 months after the reporting period (right to defer settlement).
The IFRS Interpretations Committee (IFRS IC) considered a question about the information an entity is required to provide in its financial statements about supply chain finance (reverse factoring) arrangements.
ICAI President’s Message – December 2021 – (30-11-2021) Dear Professional Colleagues, As the last month of the year approaches, it is the time when most of us introspect about our past and plan for the future. We review this year’s progress and plan the resolutions to achieve our goals for the coming year. The year […]
Section 28A of the Chartered Accountants Act, 1949 deals with Establishment of ICAI Quality Review Board. In accordance of the provisions of section 28A Central Government by notification No. G.S.R. 843(E) dated 30th November, 2021 appoints Ms. Shefali Shah as new Chairman of ICAI Quality Review Board and Shri K. Saravanan and Ms. Ritika Bhatia […]