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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


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 84 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 57 Views 0 comment Print

Revenue Reporting Challenges Under Ind AS 115: Key Findings

CA, CS, CMA : ICAI's Jan 2025 study reveals common Ind AS 115 non-compliance: issues in timing methods, reconciliation,...

April 5, 2025 603 Views 0 comment Print

Major Amendments in Form 3CD – Effective from 01.04.2025

CA, CS, CMA : CBDT notifies amendments in Form 3CD from AY 2025–26, covering MSME interest, buy-backs, presumptive tax, and cross-border payme...

April 5, 2025 891 Views 0 comment Print

Sleep vs Rest: What’s More Important for Your Well-being?

CA, CS, CMA : Explore the difference between sleep and rest, and how focusing on quality rest can improve productivity and well-being, as explai...

April 4, 2025 420 Views 0 comment Print


Latest News


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 1014 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 4614 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 1239 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 12066 Views 1 comment Print

ICAI President’s Message – April 2025

CA, CS, CMA : ICAI focuses on India's tech-driven financial future, ethical practices, and professional well-being, amidst digital transformatio...

April 3, 2025 198 Views 0 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 417 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 3675 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 4845 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 453 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 2160 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 126 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 8922 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 288 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 915 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 384 Views 0 comment Print


Removal of Cost Audit and Methods Would Catastrophic For Indian Economy

July 8, 2014 2741 Views 0 comment Print

In my previous article titled –Affect Of Removal of Cost Audit In Various Industries, I got couple of queries about the value of cost audit and cost methods compared to financial audit. Well I am not inclined to get into the long debate but only thing I would clarify if I don’t develop uniform costing […]

Online Enrollment of Auditor (Existing Panel) Extended upto 10th July 2014

July 7, 2014 14081 Views 0 comment Print

Maharashtra Co-operative Auditors (existing Panel) – Profile Updation has been extended till 10th July, 2014. Also the following clarification has been updated; please visit for further information http://mahasahakar.maharashtra.gov.in Clarifications: Online Auditor Enrolment • Online Auditor Enrolment activity is extended up to Thursday i.e. 10th July, 2014. • Under Experience Details: Auditors may choose to upload […]

Affect Of Removal of Cost Audit In Various Industries

July 7, 2014 9294 Views 0 comment Print

Till date we are asking for our rights but now the time has come to let the world know that what this profession of COST ACCOUNTING and COST AUDIT has been doing for the Indian economy. The time has come to raise the values and the benefits the COST AUDIT and COST ACCOUNTING profession provides […]

How to prepare for Theory Subjects

July 7, 2014 29462 Views 4 comments Print

Time may change, technology may change, methodology of teaching and training and many other aspects of CA curriculum may change but as far as human brain is concerned, it follows some basic fundamental principles for remembering and recalling the things that has been learnt by an individual. As per my observations, I noticed some terrible […]

Today is last day to update profile for empanelment

July 6, 2014 2824 Views 0 comment Print

Existing Empanelled Auditors will have to update their profile by 6th July 2014 The Co-operative department, Maharashtra, has issued a circular which has been uploaded on the website of www.mahasahakar.maharashtra.gov.in. As per this notification, all the existing empanelled auditors will have to update their profile by 6th July 2014.  Please take care of the following information:

CMAs’ Role in Tax Audit

July 6, 2014 49507 Views 58 comments Print

Finance Act, 1984 introduced Section 44AB under Income-tax Act, 1961 w.e.f Assessment Year 1985-86. Under this section, if the total sales / turnover or gross receipts for previous year exceed the prescribed limits then assessee is required to get his accounts audited by an “Accountant”. This audit is popularly known as Tax Audit.

ICSI Presidents Message – July 2014

July 5, 2014 2754 Views 0 comment Print

The Companies Act, 2013 has delineated distinct role for company secretaries either in practice or employment and confers distinction on them. They are broadly three kinds of key managerial personnel, namely chief executive officer, chief finance officer and company secretary.

Audit Limit of 60 for Tax Audit is per Assessment year – ICAI

July 4, 2014 27069 Views 0 comment Print

ANNOUNCEMENT Modification in the Council Guidelines No. 1-CA(7)/02/2008 dated 8th August, 2008 as contained in Appendix No. (34) to the Chartered Accountants Act, 1949 The Council of the Institute at its 331st meeting held in February, 2014 decided to increase the specified number of tax audits from 45 to 60 and an Announcement dated 11.2.2014 […]

Multipurpose Empanelment for the year 2014-15 for bank audits

July 3, 2014 12759 Views 0 comment Print

This is in respect to the Multipurpose Empanelment Form for the year 2014-15. This is to inform that Multipurpose Empanelment Form for the year 2014-15 has been made live at www.meficai.org. Last date for submission of online form is 4th August, 2014 and the last date of submission of hard copy of “DECLARATION FOR MEF […]

CMA President's Communique for July 2014

July 2, 2014 2082 Views 0 comment Print

Do not spoil what you have by desiring what you have not; remember that what you now have was once among the things you only hoped for. –Epicurus A life spent making mistakes is not only more honorable, but more useful than a life spent doing nothing.  –George Bernard Shaw My Dear Professional Colleagues, It is […]

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