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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 4629 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 1248 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


Accounting of Crypto Currencies

June 17, 2021 11409 Views 0 comment Print

Understanding the Crypto Currency Cryptocurrency is decentralized digital money, based on blockchain technology. These currencies are owned by an entity that owns the key that lets it create a new entry in the ledger. Access to the ledger allows the re-assignment of the ownership of that currency. Cryptocurrencies are such product of the digital age […]

Request for Proposal for Selection of GST Consultant with PNB

June 16, 2021 2790 Views 0 comment Print

PUNJAB NATIONAL BANK Request for Proposal (RFP) for Selection of GST Consultant RFP Reference No. FD: 2021-22/01 6/10/2021 Punjab National Bank Finance Division Plot No. 4, Sector 10, Dwarka, New Delhi -110075 General Details Tender Reference RFP Reference No. FD: 2021-22/01 Name of Division Finance Division Purpose Selection of GST Consultant RFP Coordinator Sh. Ankit […]

ICSI clarifies on Opt-Out facility from June to Dec 2021 Exam

June 16, 2021 2829 Views 0 comment Print

Institute of Company Secretaries of India Announcement for Submission of Request for availing Opt-Out facility from June 2021 to December 2021 Exam Session 1. The June, 2021 Session of Examinations shall be conducted from 10th August, 2021 till 20th August 2021. Time table for the same is already hosted on the website of Institute separately. […]

Declaration of Dividend (FAQs)

June 16, 2021 5823 Views 1 comment Print

1. What is Dividend? ♦ A dividend is a share of profits and retained earnings that a company pays out to its shareholders. When a company generates a profit and accumulates retained earnings, those earnings can be either reinvested in the business or paid out to shareholders as a dividend; ♦ However, Capitalization of Profit […]

Procedure to fill form 15CA

June 16, 2021 2589 Views 0 comment Print

The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum chargeable under the provisions of the Act, shall furnish form 15CA Above it’s the first page of form 15CA utility which can be downloaded from downloads section on www.incometax.gov.in. It has four parts which is explained […]

Peer Review for Practising Company Secretaries (PCS)

June 15, 2021 15951 Views 0 comment Print

Introduction: Excellence is the hallmark of success in a competitive environment. Performance can be judged and enhanced to a level of excellence only by evaluation by a competent professional. The Council of the Institute, therefore, decided to introduce Peer Review for Practising Company Secretaries (PCS) to periodically evaluate the quality, sufficiency of systems, procedures and […]

ICSI requests relaxation in RBI reporting requirements

June 15, 2021 879 Views 0 comment Print

We wish to submit that companies are facing difficulty in complying with RBI reporting requirements due to problem in signing of documents from Authorized Signatories. We, therefore, request your goodself to kindly consider to grant relaxation of time period for filing the following forms as mentioned below without levy of additional fees:

ICSI celebrates 33rd PCS Day

June 15, 2021 3906 Views 0 comment Print

On 15th June, 1988, Company Secretaries in Practise were accorded with the most remarkable recognition of certifying Annual Returns under the erstwhile Companies Act, 1956. Since then the Institute of Company Secretaries of India celebrates 15th June as PCS Day every year.

Analysis of IEPF Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021

June 15, 2021 1131 Views 0 comment Print

ICAI analyses amendment in Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016  vide IEPF Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021 which were notified by Ministry of Corporate Affairs vide its notification dated 09th June 2021. THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an Act […]

The Wrong Piece – An underperformer team member

June 13, 2021 1338 Views 0 comment Print

In any organization, We all work as a team and the success and failure of any organization depend upon the various members, it’s just like a puzzle where every piece has two play its part. In any given puzzle all parts are right we just need to place them in correct position but in the […]

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