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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


Deferred tax on security deposit as per INDAS 12 or IAS 12

CA, CS, CMA : Understand deferred tax on security deposits under IND AS 12, balancing DTL on ROU assets and DTA on discounted deposits for accur...

August 13, 2024 441 Views 0 comment Print

E-waste Management Rules, 2022 (Overview)

CA, CS, CMA : New e-waste management rules (G.S.R. 801(E)) effective from April 2023 require registration, responsibility, and reporting for man...

August 13, 2024 255 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 11th August 2024

CA, CS, CMA : Highlights from August 5-11, 2024: Income Tax exemptions, GST updates, SEBI guidelines, and RBI monetary policy changes....

August 13, 2024 387 Views 0 comment Print

Monthly (August-2024) Legal Obligations + Legal updates for India

CA, CS, CMA : Stay informed with February 2024 legal obligations & updates in India. From Income Tax to GST, understand forms, filing dates, & s...

August 13, 2024 29295 Views 1 comment Print

Analysis of Pre-Import Condition Violation: Chiripal Poly Films Ltd. Judgment

CA, CS, CMA : Explore the recent CESTAT judgment on Chiripal Poly Films Ltd.'s alleged violation of the pre-import condition. Key insights on in...

August 10, 2024 645 Views 0 comment Print


Latest News


Empanelment with Bank of Maharashtra for Concurrent/Revenue audit (Last date 14.08.2024)

CA, CS, CMA : Apply now! Bank of Maharashtra seeks Chartered Accountants' firms for FY 2024-25 Concurrent/Revenue Auditors. Apply online by 14.0...

August 13, 2024 114144 Views 13 comments Print

ICAI extends last date to empanel as observers for exam

CA, CS, CMA : ICAI announces the extended deadline to 10th September 2023 for online empanelment of members as observers for the Nov/Dec 2023 CA...

August 13, 2024 5301 Views 0 comment Print

CMA Santosh Pant Elected NIRC Chairman for 2024-25

CA, CS, CMA : CMA Santosh Pant elected Chairman of Northern India Regional Council of ICMAI for 2024-25. Key members include CMA Satya Narayan M...

August 5, 2024 255 Views 0 comment Print

Concerns on Corporate Tax, MSME Deductions, GST Rates

CA, CS, CMA : Explore recent updates on corporate tax rates, MSME concerns over tax deductions, and GST rates for shawls as addressed in Lok Sab...

August 5, 2024 306 Views 0 comment Print

ICAI President’s August 2024 Message: Exam Results & Economic Insights

CA, CS, CMA : ICAI President's August 2024 message highlights India's economic growth, recent exam results, and the Union Budget's role in achie...

August 2, 2024 288 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 3273 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 4317 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 240 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 1215 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 462 Views 0 comment Print


Latest Notifications


Partnership Act 1932: Auditing Not Mandatory Before Sharing Firm Financials with legal heirs

CA, CS, CMA : Explore Section 12(e) of the Partnership Act 1932 and its implications on sharing firm financials with legal heirs. Detailed analy...

July 12, 2024 753 Views 0 comment Print

ICAI removes name of 14 members for Professional Misconduct

CA, CS, CMA : Read about recent disciplinary actions by ICAI removing members from the register due to professional misconduct. Understand impli...

June 28, 2024 1587 Views 0 comment Print

First Auditor not required to obtain NOC from Other Auditor: ICAI DC

CA, CS, CMA : Explore the detailed analysis of a professional misconduct case under the Chartered Accountants Act 1949. Learn about findings, ch...

June 12, 2024 1107 Views 0 comment Print

ICAI Finds Auditor Not Guilty: Audit Acceptance Communication Validated

CA, CS, CMA : Explore the ICAI Board of Discipline's ruling on an audit dispute where the respondent's communication via registered post was dee...

June 12, 2024 480 Views 0 comment Print

Falsified financial statement Preparation: ICAI found Member guilty of misconduct

CA, CS, CMA : The ICAI's Board of Discipline reprimanded CA Devarajan K.E. for misconduct, following an investigation into professional and othe...

June 12, 2024 483 Views 0 comment Print


ICAI issues Guidelines for using the new CA India logo for CA members

November 28, 2023 61149 Views 2 comments Print

Explore the significance of the new CA India logo, incorporating the tricolor symbolizing unity, diversity, and sovereignty. Learn about the blue color, adaptability, and guidelines for usage.

Vice President Emphasizes Crucial Role of Chartered Accountants

November 26, 2023 945 Views 0 comment Print

In a recent address at the inaugural session of the ‘Global Professional Accountants Convention’ in Gandhinagar, Gujarat, the Vice President of India, Shri Jagdeep Dhankhar, shed light on the indispensable role of Chartered Accountants (CAs) in the economic landscape. Describing them as the financial equivalent of MRI and CT scans, the Vice President emphasized the […]

NACIN and NADT Collaborate: MoU for Sharing Resources Signed

November 26, 2023 606 Views 0 comment Print

NACIN and NADT collaborate on sharing resources, tech, and best practices: Memorandum of Understanding signed. #MoU #NACIN #NADT

Draft SA 720: Auditor’s Responsibilities Relating to Other Information

November 25, 2023 1974 Views 0 comment Print

Explore the nuances of Auditing Standard 720 (Revised) and the auditors responsibilities regarding other information in an entity’s annual report. Learn the scope, objectives, and practical application. Stay informed to uphold credibility.

Draft SA 710 Comparative Information -Corresponding Figures & Comparative Financial Statements

November 25, 2023 1167 Views 0 comment Print

Explore the scope, objectives, and audit procedures of SA 710 for Comparative Financial Statements. Learn about reporting requirements and key considerations in auditing

Draft SA 706: Emphasis of Matter & Other Matter Paragraphs in Auditor’s Report

November 25, 2023 2199 Views 0 comment Print

Explore the scope and requirements of Standard on Auditing 706, covering Emphasis of Matter Paragraphs in the auditor’s report. Learn about the effective date and key considerations

Draft SA 705 Modifications to Opinion in Independent Auditor’s Report

November 25, 2023 1107 Views 0 comment Print

Explore the types of modified opinions, circumstances requiring modifications, and the impact on the auditor’s report as per Standard on Auditing 705

Draft SA 701 Communicating Key Audit Matters in Independent Auditor’s Report

November 25, 2023 984 Views 0 comment Print

Explore the significance of Auditing Standard 701 and the communication of key audit matters in the auditor’s report. Learn its objectives, requirements, and implications for financial statement audits

Draft SA 700: Forming Opinion and Reporting on Financial Statements

November 25, 2023 1959 Views 0 comment Print

Explore the key aspects of SA 700 (Revised) for auditors, covering forming opinions on financial statements, reporting requirements, and global consistency. Learn the effective date and objectives

Exposure Draft of Standard on Auditing 620 Using Work of Auditor’s Expert

November 25, 2023 438 Views 0 comment Print

Explore the auditor’s responsibilities using an expert’s work in fields beyond accounting. Learn the requirements, objectives, and effective date of SA 620

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