Information related to to CA, CS, CMA, ICAI, ICSI, Exam, CAG, MEF, Audit Empanelment, Accounting Standard, IFRS, Auditing Standard, Accounting Principles.
CA, CS, CMA : Summary of key tax and regulatory updates for the week ending 30th March 2025, covering income tax, GST, customs, SEBI, RBI, DGFT,...
CA, CS, CMA : Understand the difference between Regular and Composite GST dealers, their tax rates, compliance requirements, ITC eligibility, an...
CA, CS, CMA : NFRA's latest inspection report highlights audit lapses in top firms, raising concerns over auditor independence, ICFR verificatio...
CA, CS, CMA : Understand the importance of Diversity, Equity & Inclusion (DEI) at the workplace, its benefits, and the role of leadership in fos...
CA, CS, CMA : Finance Act 2025 introduces major direct tax changes, including revised income tax slabs, increased rebate limits, and updates to ...
CA, CS, CMA : ICAI's AASB launches online expert panel for bank branch audit queries. Get guidance on RBI guidelines from April 1-15, 2025....
CA, CS, CMA : ICSI updates training eligibility for CS trainers, corporate entities, and LLPs, effective April 1, 2025, outlining revised traine...
CA, CS, CMA : Maharashtra Gramin Bank seeks CA firms for audit roles (2025-26). Details on eligibility, application, fees, and penalties. Apply ...
CA, CS, CMA : Now, all three levels—CA Final, Intermediate and Foundation will have an equal number of attempts each year, providing students ...
CA, CS, CMA : Over ₹6.34 lakh crore in unpaid taxes linked to untraceable defaulters. Govt takes measures like asset tracking and account free...
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...
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...
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...
CA, CS, CMA : Patna High Court dismisses a Chartered Accountant firm's petition for non-empanelment due to non-compliance with tender conditions...
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 ...
CA, CS, CMA : ICAI modifies the jurisdiction of its Ratlam and Pali branches under CIRC, adding new areas to Ratlam and detaching Sumerpur from ...
CA, CS, CMA : Chartered Accountants Association Surat advises members to use the "CA" prefix responsibly, ensuring compliance with professional ...
CA, CS, CMA : ICAI corrects formatting errors in CA Firm Merger Guidelines 2024, addressing alignment issues in seniority, partnership firms, an...
CA, CS, CMA : The Board of Discipline reviewed allegations against CA. Upendra Muley, focusing on fraud claims. Findings highlight lack of evide...
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...
BOS has developed new study material incorporating several student-friendly features, like diagrams, flow charts, examples, illustrations etc. to make learning more understandable and interesting. It is our pleasure to inform you further that the new study material has been published
Punjab National Bank invites applications from practising ‘Partnership firms of Chartered Accountants in India’ who fulfill eligibility criteria and are willing to have their Firms empanelled as Revenue Auditors in the Bank for conducting revenue audit of branches.
INTRODUCTION The Chartered Accountancy course in India entails three years of articleship which is to be pursued after clearing Group 1 of Intermediate and completing both ICITSS-ITT and ICITSS-OC. However, there are certain information that is not normally available. So, the not so common rules and information that I have found through my struggles during […]
1. Dividend shall be paid out of the profits of the financial year for which such Dividend is sought to be declared and/or out of profits for any previous financial year(s) which remains undistributed after providing for depreciation in accordance with the provisions of the Act. Dividend may also be declared out of money provided […]
Disqualification of auditors as per Section 141(3)(d) for indebtedness of relatives might be addressed through Rules. With these amendments, in my opinion, most of the issues in the Companies Act, 2013 have been addressed and I am happy to inform that ICAI has been one of the major contributors to the amendments since its Bill stage.
Fraud is not a recent phenomenon associated to some highly-publicized cases of financial fraud from the last two centuries. It can be found early in the history of our world as men have made use of tricks, manipulation, and deceit in order to acquire money, land, goods, or trust, with the overall objective of making profit.
Internal audits are conducted within a defined framework that lays down the boundaries and identifies, in a broad manner, how the internal audit activity is performed. This framework provides the required clarity on key components of the audit activity and helps aggregate all aspects of the internal audit process in a cohesive manner thereby ensuring standardization of key requirements governing internal audit assignments.
One of the major questions running in the minds of CA aspirants, who are opting for transition under Revised Scheme of Education and Training, is What are Open Book Exams?. Through this Article, we’ll try to resolve all your major questions and queries regarding Open Book Exams introduced by the Institute in the category of Elective Paper 6 of CA Final Examinations and give you an insight about the same.
Auditor independence refers to the independence of the internal auditor or of the external auditor from parties that may have a financial interest in the business being audited.
The objective of Accounting Standard (AS) 10 Property, Plant and Equipment is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about investment made by an enterprise in its property, plant and equipment and the changes in such investment.
