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CA, CS, CMA : Explore core of effective leadership in accounts: managing people, fostering growth, and building trust beyond AI efficiency. Lear...
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...
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...
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 ...
CA, CS, CMA : Learn how to identify performance obligations under Ind AS 115 and IFRS 15 for accurate revenue recognition. Includes examples fro...
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....
CA, CS, CMA : Understand UDIN requirements for Bank Audit including LFAR, Certificates, and Tax Audit Reports. Learn how to generate UDINs and c...
CA, CS, CMA : ICAI outlines eligibility for Sept 2025 CA Final exams: Articleship, AICITSS, and Self-Paced Online Module completion requirements...
CA, CS, CMA : ICAI outlines eligibility for Jan 2026 CA Final exams: Articleship, AICITSS, and Self-Paced Online Module requirements detailed....
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...
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...
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.
EXPOSURE DRAFT PREFACE TO THE FRAMEWORK AND STANDARDS ON INTERNAL AUDIT* (Last date for comments- January 17, 2018) The Internal Audit Standards Board of The Institute of Chartered Accountants of India (ICAI) invites comments on proposed revision to the Preface to the Framework and Standards on Internal Audit. Comments are most helpful if they indicate […]
An Ahmedabad based Chartered Accountants firm focused on Internal Audit, Business Consulting, Virtual CFO services for SMEs, and Statutory Audit is looking for an experienced Chartered Accountant to lead their Virtual CFO services vertical.
Auditor shall design and perform audit procedures in such a way as to enable the auditor to obtain sufficient (quantity of audit evidence) and appropriate (quality of audit evidence) audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.
