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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


Leadership in Accounts: The Real Power Behind Effective Teams

CA, CS, CMA : Explore core of effective leadership in accounts: managing people, fostering growth, and building trust beyond AI efficiency. Lear...

April 9, 2025 222 Views 0 comment Print

Analysis of Notifications & Circulars for Week ending 6th April 2025

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...

April 8, 2025 3564 Views 0 comment Print

Monthly (April 2025) Legal Obligations + Legal updates for India

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...

April 7, 2025 35166 Views 1 comment Print

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 399 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 444 Views 0 comment Print


Latest News


ICSI: ODOP Shifted to TDOP for Pending Students

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....

April 8, 2025 114 Views 0 comment Print

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 2859 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 5073 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 1731 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 12273 Views 1 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 420 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 3684 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 4857 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 459 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 2169 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 132 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 8937 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 291 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 924 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 390 Views 0 comment Print


Scope for CS Under Intellectual Property Right (IPR) Law

October 10, 2018 17703 Views 5 comments Print

INTRODUCTION Intellectual property (IP) pertains to any original creation of the human intellect such as artistic, literary, technical, or scientific creation. Intellectual property rights (IPR) refers to the legal rights given to the inventor or creator to protect his invention or creation for a certain period of time. These legal rights confer an exclusive right […]

ICAI: List of Valid Nominations for Central and Regional Council

October 9, 2018 1311 Views 0 comment Print

List of Valid Nomination of candidates for election to the Twenty Fourth Council and Twenty Third Regional Councils has been sent to each candidate whose nomination has been accepted by the Panel of Scrutiny vide letter dated 9th October, 2018

TCS provisions for E-commerce Operator

October 7, 2018 1389 Views 0 comment Print

Important Definition under GST law: (i) Section 2: Definitions Section 2(41)-electronic commerce means supply of goods and/or services including digital products over digital or electronic network. Section 2(42)-electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. Detail Analysis of Definition: Electronic Commerce: Under this definition only “supply” […]

ICAI Code of Ethics, 2018 -Exposure Draft

October 7, 2018 1722 Views 0 comment Print

This ICAI Code of Ethics is applicable from 1 April, 2019. Where guidance contained in this Code relates to engagements commencing prior to that date, previous guidance may be applied up to completion of the said engagements. Transitional arrangements are available in respect of specific sections of this Code.

CA held guilty of Misconduct for failure to exercise due diligence

October 5, 2018 13656 Views 0 comment Print

Mahavir Jain Vs Disciplinary Committee (Appellate Authority) 1. This Appeal has been filed by the Appellant before this Authority against the Order dated 7th November, 2017 passed by the Disciplinary Committee (Bench-I) of the Institute of Chartered Accountants of India under Section 21B (3) of the Chartered Accountants Act, 1949 read with Rule 19 (1) of […]

Exposure Draft Accounting Standard (AS) 38 Intangible Assets

October 4, 2018 906 Views 0 comment Print

The objective of Exposure Draft Accounting Standard (AS) 38 Intangible Assets is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. This Standard requires an entity to recognise an intangible asset if, and only if, specified criteria are met.

ICAI letter to FM on evaluation of tendering for professional services

October 4, 2018 6255 Views 1 comment Print

ICAI has certain suggestions regarding the evaluation process of tendering with respect to professional services. As per the present practice of tendering, the Least Cost Selection (LCS) Criteria are being adopted for awarding the work for professional services (audit service) however, for evaluation of tenders floated for services other than professional services, CVC also recommends the adoption of Quality & Cost Based Selection (QCBS) for evaluation.

ICAI President’s Message – October 2018

October 1, 2018 1089 Views 0 comment Print

CA. Naveen N. D. Gupta My dear Professional Colleagues, October always reminds we Indians of Mahatma Gandhi, who was born on 2nd October in the year 1869. Freedom fighter and social reformer Gopal Krishna Gokhale, who devoted his life to the cause of education, had said: It is one of the privileges of my life that […]

Is scoring of equal or good marks in theory papers possible compared to practical papers? Answer is Yes.

October 1, 2018 2397 Views 0 comment Print

Many of the students in any stage or course are of pre-determined opinion that they cannot score the marks equally in theory papers with practical papers involving solving the problems.  It is a wrong notion.  There are incidents of qualifying the CA exam by scoring good marks in theory papers with below average score in […]

ICAI Election 2018: List of Candidates of WIRC, SIRC, EIRC, CIRC, NIRC Councils

September 30, 2018 22929 Views 2 comments Print

Nominations received till the last date and time of receipt of nominations i.e. 6.00 PM of 27th September, 2018 for ICAI 2018 Election of Western India Regional Constituency (WIRC), Southern India Regional Constituency (SIRC), Eastern India Regional Constituency (EIRC), Central India Regional Constituency (CIRC), Western India Regional Council, Southern India Regional Council, Eastern India Regional […]

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