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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


GST Litigation & Representation: Role, Responsibilities & Opportunities for CAs

CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...

June 9, 2026 285 Views 0 comment Print

When a Stock Audit Looks Too Good to Be True: Fraud Triangle in a such Audit

CA, CS, CMA : The article explains how unusually flawless records may signal a managed presentation rather than genuine business performance, re...

June 8, 2026 501 Views 0 comment Print

165 Legal Compliances and Legal Updates for June-2026 in India

CA, CS, CMA : This update compiles key statutory deadlines across multiple laws for June 2026. It highlights filing requirements under income ta...

June 8, 2026 53922 Views 2 comments Print

Impact on Stock Audit Engagements for Related-Party Debtors & Creditors

CA, CS, CMA : Focusing only on receivables can miss significant risks embedded in related-party payables. A bilateral review reveals internal gr...

June 5, 2026 189 Views 0 comment Print

Buy-Backs as Capital Reduction: Globe Capital Decision by Delhi HC

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...

June 5, 2026 465 Views 0 comment Print


Latest News


Empanelment with Punjab & Sind Bank for Concurrent Audit: Last Date 15/06/2025

CA, CS, CMA : Apply for concurrent audit assignments at Punjab & Sind Bank for the year 2025-26. Criteria include FCA partner, RBI panel selecti...

June 9, 2026 99758 Views 5 comments Print

Live Virtual Revision Classes for CA Intermediate September 2026 Exams

CA, CS, CMA : ICAI has announced Live Virtual Revisionary Classes for CA Intermediate students appearing in the September 2026 examinations. The...

June 5, 2026 846 Views 0 comment Print

Empanelment of Resource Persons/Faculty/Experts for Board of Studies, ICAI

CA, CS, CMA : ICAI's Board of Studies has invited Expressions of Interest from qualified professionals and academicians for empanelment as facul...

June 4, 2026 612 Views 0 comment Print

ICSI First BI-Annual Western Region Convocation of FY 2026-2027 (First Half)

CA, CS, CMA : The Institute of Company Secretaries of India (ICSI) has announced the first bi-annual Western Region Convocation for FY 2026–27...

June 4, 2026 195 Views 0 comment Print

Information Systems Audit – Assessment Test (ISA – AT), 25th July 2026

CA, CS, CMA : ICAI has notified the Information Systems Audit (ISA) Assessment Test for 25 July 2026 in CBT mode. The announcement specifies eli...

June 4, 2026 16104 Views 0 comment Print


Latest Judiciary


ICAI NIRC Member’s Removal Quashed as Short-Notice Meeting Lacked Majority Approval

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...

May 10, 2026 1071 Views 0 comment Print

ICAI Cannot Dismiss Spouse Complaint as Family Dispute Without Examining Misconduct: Delhi HC

CA, CS, CMA : The Court examined whether a complaint arising from a family dispute can be entertained in misconduct proceedings. It held that su...

April 2, 2026 5925 Views 0 comment Print

Reopening Invalid When AO Travels Beyond SCN: Gujarat HC

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...

February 17, 2026 420 Views 0 comment Print

Delhi HC Upheld Dismissal of CAG Officer Due to Impersonation & Unauthorised Audits

CA, CS, CMA : The court examined whether disciplinary findings based on impersonation and unauthorised audits could be reopened. It upheld dismi...

January 28, 2026 3924 Views 0 comment Print

CA Withdraws Appeal as Final Removal Order Not First Challenged Before Single Judge

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...

January 22, 2026 522 Views 0 comment Print


Latest Notifications


NFRA Vacancy Circular for the Young Professionals

CA, CS, CMA : The vacancy circular highlights opportunities for professionals to contribute to financial reporting and auditing oversight. Appli...

June 7, 2026 1080 Views 0 comment Print

ICAI Removes 12 CAs After Disciplinary and BOD Orders

CA, CS, CMA : ICAI notifies removal of 12 chartered accountants from membership rolls, with suspension periods, fines, and reprimands in select ...

May 29, 2026 1566 Views 0 comment Print

No Mens Rea, No Misconduct: ICAI Clears CA in Alleged Bribery Trap Case

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...

April 16, 2026 1011 Views 0 comment Print

CA Not Liable for Client’s Bogus Entries: ICAI Clears Accountant with No Certification Role

CA, CS, CMA : The issue involved allegations of assisting in bogus accounting entries. The ruling held that without certification or statutory r...

April 16, 2026 729 Views 0 comment Print

ICAI Removes Member for One Year Due to Proven Professional Misconduct

CA, CS, CMA : The issue involved disciplinary action for professional and other misconduct under the Chartered Accountants Act. The authorities ...

April 13, 2026 582 Views 0 comment Print


CA, CS, CMA (Amendment) Bill, 2021- Clause wise Analysis & Objects

December 18, 2021 17457 Views 0 comment Print

Government introduced Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Bill, 2021 in Lok Sabha on 17th December 2021. Clause wise Analysis & Reason for introduction of the bill are as follows:- STATEMENT OF OBJECTS AND REASONS The Chartered Accountants Act, 1949, the Cost and Works Accountants Act, 1959 and the […]

ICAI CMA Notice Against Employment Fraud/Unfair Practice

December 17, 2021 1410 Views 0 comment Print

It has come to our notice that certain individuals/groups of individuals/institutions have been fraudulently offering false employment opportunities on behalf of The Institute of Cost Accountants of India (ICAI).

Exposure Draft of the Amendments in Commercial & Industrial (C&I) Taxonomies- IND AS based Taxonomy & AS based Taxonomy

December 17, 2021 1233 Views 0 comment Print

Ministry of Corporate Affairs (MCA) has mandated the filing of financial statements in XBRL format for the specified class of companies for which the XBRL Taxonomies for Commercial and Industrial Sector- AS and Ind AS Based are already in place.

Grounds of Refusal of Trademark Registration

December 17, 2021 10044 Views 0 comment Print

GROUNDS OF REFUSAL Registration of trademark can be refused in the following cases- Absolute grounds for refusal of Trademark registration. (a) The trademarks which are not capable of distinguishing the goods or services of one person from those of another person: (Not distinctive) (b) The trademarks which consist exclusively -designate the kind, quality, quantity, intended […]

Useful Tips & Strategy to Clear DISA in 1st Attempt

December 16, 2021 32691 Views 0 comment Print

Clearing CA seems to be a feat achieved which is truly so. However, getting a post qualification degree adds an extra to the ordinary.  For this the Institute of Chartered Accountants of India (ICAI) offers some post-qualification courses one of them being Diploma in Information System Audit (DISA).  Also as per ICAI Guidelines for members, […]

ICSI Requests relaxation on levy of additional fee in filing of Annual ROC forms

December 16, 2021 6885 Views 1 comment Print

ICSI Request for relaxation on levy of additional fee in filing of e-forms AOC-4, AOC-4(CFS), AOC-4- XBRL, AOC-4 Non-XBRL and MGT-71 MGT-7A for the financial year ended on 31.03.2021 under the Companies Act, 2013. The Institute of Company Secretaries of India MCA: 2021 December 16, 2021 Shri Rajesh Verma, IAS Secretary Ministry of Corporate Affairs […]

Download e-book on Indian Accounting Standards (Ind AS)

December 14, 2021 230395 Views 13 comments Print

This is the third edition of our earlier issued publication which contains an overview of various aspects related to IFRS-converged Indian Accounting Standards (Ind AS) such as roadmap for the applicability of Ind AS, carve-outs from IFRS/IAS, changes in financial reporting under Ind AS compared to financial reporting under accounting standards, summary of all the Ind AS etc.

CA, Cost and Works Accountants and CS (Amendment) Bill, 2021

December 14, 2021 7980 Views 0 comment Print

THE CHARTERED ACCOUNTANTS, THE COST AND WORKS ACCOUNTANTS AND THE COMPANY SECRETARIES (AMENDMENT) BILL, 2021 – A BILL further to amend the Chartered Accountants Act, 1949, the Cost and Works Accountants Act, 1959 and the Company Secretaries Act, 1980.

Understanding Elements of Topic “Monopoly” For CS

December 13, 2021 3978 Views 0 comment Print

The term monopoly consists of two words: mono means one and Polein means to sell. In economics, monopoly refers to a company that sells a product in the market without replacement. Therefore, it is a one-firm industry. Monopoly features: The main elements of a Monopoly are: 1. One seller and several other buyers: The main […]

ICAI Election: Format for Appointment of Authorised Representative for Counting Venue

December 11, 2021 1044 Views 0 comment Print

FORMAT FOR APPOINTMENT OF AUTHORISED REPRESENTATIVE FOR COUNTING (Rule 34) ELECTION – 2021 The Returning Officer/Officer-in-charge Counting Venue set up at Dear Sir, Re:  Appointment of Authorised Representative for Counting Venue I am a candidate for election to the Central Council/________ India Regional Council of the Institute of Chartered Accountants of India from _____________  India […]

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