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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


CS Profession@2047- Aspirations & Expectations

CA, CS, CMA : As we approach the mid-21st century, the landscape of the corporate world is poised for unprecedented transformation. The year 204...

February 10, 2025 582 Views 0 comment Print

February 2025 Due Date Calendar for Tax & Compliance

CA, CS, CMA : Check the December 2024 due date calendar for various tax and compliance obligations, including GST, Income Tax, ESI, and Providen...

February 8, 2025 13479 Views 0 comment Print

Cost Records & Audit in Construction Industry: Applicability & Benefits

CA, CS, CMA : Understand cost records and audit rules for the construction industry, including applicability, special features, and benefits for...

February 8, 2025 264 Views 0 comment Print

Control Area Checklist for Valuation of Inventories in Oracle Fusion

CA, CS, CMA : Key controls for inventory valuation in Oracle Fusion: compliance, quality testing, and accurate reporting to avoid discrepancies ...

February 7, 2025 222 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 2nd February 2025

CA, CS, CMA : Key notifications from Income Tax, GST, RBI, and IBBI covering amendments, clarifications, and updates for the week of 27th Januar...

February 7, 2025 4407 Views 0 comment Print


Latest News


ICAI Revises Guidelines for CA Firm Mergers and Demergers

CA, CS, CMA : ICAI issues updated Merger and Demerger Guidelines 2024 to streamline processes for CA firms, encouraging strategic mergers. Effec...

February 11, 2025 36 Views 0 comment Print

ICAI Announces Live Virtual Classes for CA Foundation

CA, CS, CMA : ICAI to begin live virtual classes from Feb 13 for CA Foundation May & Sept 2025 exams. Interactive sessions with recorded lecture...

February 11, 2025 36 Views 0 comment Print

ICAI 2024-25 Highlights: Innovation, Growth, and Collaboration

CA, CS, CMA : Explore ICAI's 2024-25 initiatives, including tech adoption, global expansion, MSME support, financial literacy, and alignment wit...

February 10, 2025 156 Views 0 comment Print

Online Empanelment for Concurrent Audit of Central Bank of India

CA, CS, CMA : Apply online for Concurrent Audit assignments with Central Bank of India for the financial year 2025-26. Check eligibility and req...

February 5, 2025 42925 Views 0 comment Print

CSR & Social Governance: Practice Questions – Professional Programme (New Syllabus)

CA, CS, CMA : Practice questions on Social Impact Assessment & CSR Audit, covering impact analysis, principles, methods, and taxation aspects fo...

February 4, 2025 261 Views 0 comment Print


Latest Judiciary


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 3615 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 4782 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 396 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 2082 Views 0 comment Print

Delhi HC Dismisses Plea to Postpone CA Exams Amid Election Concerns

CA, CS, CMA : Despite concerns over elections, Delhi High Court rejects plea to delay CA exams. Detailed analysis of the judgment provided....

May 8, 2024 624 Views 0 comment Print


Latest Notifications


ICAI Penalizes CA for Accepting Audit Without Prior Communication or Fee Settlement

CA, CS, CMA : CA Ashish Baheti was found guilty of professional misconduct for accepting audit work without communicating with the previous audi...

February 6, 2025 1938 Views 0 comment Print

ICAI Penalizes CA for Accepting Audit Without Notifying Previous Auditor

CA, CS, CMA : ICAI penalizes a CA for professional misconduct under the Chartered Accountants Act, 1949, involving statutory audit acceptance wi...

February 6, 2025 29835 Views 0 comment Print

ICAI Guidelines for Merger & Demerger of CA Firms

CA, CS, CMA : ICAI introduces guidelines for the merger and demerger of CA firms, focusing on processes, documentation, and conditions for firms...

February 1, 2025 1836 Views 0 comment Print

ICAI Aggregation of LLPs Guidelines 2024: Key Provisions

CA, CS, CMA : Learn about ICAI's Aggregation of LLPs Guidelines 2024, detailing eligibility, governance, registration, and compliance for LLPs w...

January 23, 2025 2331 Views 0 comment Print

ICAI Disciplinary Actions Against Chartered Accountants – 3rd January 2025

CA, CS, CMA : ICAI announces disciplinary actions for professional misconduct against five Chartered Accountants, including suspensions and fine...

January 3, 2025 7674 Views 0 comment Print


Crux Analysis of GST Liability on Directors Remuneration

April 20, 2020 1365 Views 0 comment Print

The Background on which the whole discussion of RCM Liability on Directors Remuneration is connected with the Notification 13/2017 CTR dated 28.06.2017 called as the RCM notified services list. In this list as per the entry number 6 of this notification services supplied by a Director of a company or a body corporate to the […]

Classify Services rendered by practising CAs as Essential Services: WIRC writes Maharashtra CM

April 19, 2020 9078 Views 0 comment Print

It will be desirable that the services rendered by the practising CAs be classified as ‘Essential Services’ under the guidelines expected to be issued by the Home Ministry for granting exemption or relaxation in the matter of operation of offices and staff attendance in the offices of the practising CAs, of course, subject to adherence to guidelines/instructions/restrictions issued and applicable to other providers of other essential services in this respect.

Environment, Health and Safety Assessment (Environmental Audit)

April 19, 2020 4560 Views 0 comment Print

Environment, Health and Safety Assessment (EHS Assessment) in general, called and known as ‘Environmental Audit’.  Environment safety has been a major concern in previous says giving rise to need of environmental audit in all the organizations. Environmental audit is one of the areas of environmental awareness. In this article, through various slides in succeeding pages, […]

13 Recent Initiatives by ICAI for Students & Members

April 19, 2020 2034 Views 0 comment Print

ICAI has enriched Digital Learning Hub (DLH) with E-Book and Video Lectures on various topics. In the time of COVID -19 outbreak where we are in lockdown situation, continuous learning of Chartered Accountants is ensured through DLH along with provision of Structured CPE Hours. Needless to say, that there is no fee associated to access the DLH.

Bank Branch Audit of Public Sector Banks for year 2019-20

April 19, 2020 4353 Views 0 comment Print

Bank Branch Audit of Public Sector Banks for the year 2019-20 In these tough times of the global spread of pandemic COVID-19, challenges are being faced by one and all. Limited physical movement, restricted access to information and constraints of resources have impacted all the economic processes pervasively. In respect of the bank branch audit […]

Aspects to be considered for Account Finalisation

April 19, 2020 32385 Views 4 comments Print

Following Aspects can be considered while finalization of Accounts Company Name : ________ Assessment Year : _______ Financial Year : ________ PARTICULAR REMARK 1. Tally Opening Balance with Last Year Balance Sheet. 2. Check the difference in opening balance and     rectify it with proper adjustment. 3. Check there should not be entries in book of […]

Synopsis of ICAI Valuation Standars, 2018

April 18, 2020 1167 Views 0 comment Print

Recently, since last 2-3 years, the profession of valuer is getting recognition and regulated by Insolvency and Bankruptcy Board of India (IBBI). Before this, the profession of valuers was not regulated by any body. There were no exam, no membership, no valuation standards to be followed, no formal recognition of valuers. But with the advent […]

Ind AS 109: Accounting treatment of Financial Guarantee Contract

April 17, 2020 111516 Views 3 comments Print

Learn about the accounting treatment of financial guarantee contracts under Ind AS 109. Understand the criteria and requirements for proper classification and reimbursement.

How to work from home during Coronavirus Lockdown

April 17, 2020 1548 Views 1 comment Print

Staying motivated, retaining work-life balance and video conference etiquette are just some of the challenges during work from home environment. Few tips listed below; 1. Work out to work well, Meditation or focus power; Start 10 minutes a day and move up to 30 minutes but do it on daily to see results in 2-3 […]

CORONA की तोड़ो कड़ी

April 16, 2020 2529 Views 7 comments Print

आज की तू सोच ले, कल की चिंता छोड़ दे, वर्क  फ्रॉम  होम  कर  लो  सभी, कोरोना  की  तोड़ो  कड़ी I वर्क  फ्रॉम  होम  कर  लो  सभी, कोरोना  की  तोड़ो  कड़ी I वन्दे भारतम्…………… – संकट के इस काल में, घोर महामारी में, देश की पुकार यही,  कोरोना की तोड़ो कड़ी I वन्दे भारतम्………. – […]

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