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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 564 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 13476 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 255 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 4389 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 30 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 30 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 153 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 42892 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 3612 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 1932 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 29763 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 1821 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 2328 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 7668 Views 0 comment Print


Costing In Health Care Sector

July 7, 2018 2070 Views 0 comment Print

Introduction Hospital organizations have been facing difficulties and challenges in balancing limited resources and costs to provide their demand for services. Medical research has the effect in introduction of modern medical techniques and medicines, which usually causes the increase of consumed costs. Increasing costs of healthcare systems have the growing demands on the public budgets, and also the patient’s expenditures. Many countries start to seek the alternative sources of financing of healthcare systems, because the traditional systems of healthcare insurances are no more sufficient for covering of expansive healthcare services costs.

‘Justice Delayed Is Justice Denied’- The Endless Wait

July 5, 2018 18981 Views 1 comment Print

The Chartered Accountant day celebrations of 1st July 2018 are over now and more or less all the candidates for central council and regional councils have knocked the doorbells of the members of the Institute of Chartered Accountants of India by way of their declaration of candidature on this auspicious day. The elections shall be […]

ICAI announces dates of Election of Central & Regional Councils

July 5, 2018 1641 Views 0 comment Print

The next elections to the Council and the Regional Councils of the Institute of Chartered Accountants of India are scheduled to be held on 7th and 8th December, 2018 in cities having more than 2500 members and on 8th December, 2018 at all other places

Ind AS 115- Revenue from Contracts with Customers – Impacts on Real Estate Industry

July 3, 2018 30555 Views 0 comment Print

Revenue Recognition is a very important aspect in Accounting & often many listed companies try to book higher revenue (popularly known as window dressing) for showing good performance by following proper basis to safeguard them. IFRS 15 Revenue from contracts with customers is applicable from annual periods beginning 1st January 2018. On similar lines The […]

Educational Material on Ind AS 27, Separate Financial Statements and Ind AS 28, Investments in Associates and Joint Ventures

July 3, 2018 16914 Views 2 comments Print

This publication will provide guidance to the stakeholders in how an entity accounts for the investments in its subsidiaries, associates and joint ventures. Ind AS 27 prescribes the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements and Ind AS 28 set out how to […]

In last 70 years role of CA shifted from backroom to boardroom: ICAI President

July 3, 2018 2289 Views 0 comment Print

Our history bears the testimony that we have resolutely upheld the societal trust and importance. As such, today’s CA is no longer being seen as just a statistician but a versatile strategist and value-creator who is ‘must-have’ resource of modern day business. The Indian CA has metamorphosed from traditional accounts keeper to a trusted business adviser. In the last 70 years, the role of CA has shifted from backroom to boardroom.

Empanelment of Forensic Auditors with Indian Overseas Bank

July 1, 2018 2151 Views 0 comment Print

The Chartered Accountant firms doing the concurrent audit of branches may apply for empanelment as forensic auditors. All other terms and conditions will remain unaltered. The last date for submission of application is extended upto 10.07.2018.

CS held guilty of negligence in issue of Compliance Certificate

June 29, 2018 2424 Views 0 comment Print

Respondent has admitted to have not visited the office of the City group companies but has relied merely on the instructions of one Shri Kaiser Baig rather than verifying the records himself at the office of the company.

ICAI launches Student Activity Portal

June 26, 2018 3168 Views 1 comment Print

The Board of Studies has developed a Student Activity Portal to help its students to get themselves registered from anywhere anytime for various students programmes being organised by Regional Councils and Branches.

Pattern of Assessment From May 2019 Examination for CA Students

June 26, 2018 7260 Views 0 comment Print

Announcement PATTERN OF ASSESSMENT FROM MAY 2019 EXAMINATION Students appearing in the Intermediate and Final Examinations may please note that beginning from May, 2019 attempt, assessment in the following subjects would be partially based on objective type questions: Intermediate Level Final Level Paper Subject Paper Subject 2 Corporate and Other Laws 3 Advanced Auditing and […]

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