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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 582 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 13485 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 264 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 4407 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 42 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 42 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 156 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 42928 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 267 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 3615 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 1938 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 29841 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 1839 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 2331 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 7674 Views 0 comment Print


ICSI: Compulsory Switchover to New Training Structure extended to 31.03.2024

January 3, 2024 1683 Views 0 comment Print

Latest update from the Institute of Company Secretaries of India: Extension of Compulsory Switchover to New Training Structure until March 31, 2024. Details and clarifications provided.

How to authenticate accruals and provisions during the audit process?

January 3, 2024 1122 Views 0 comment Print

Explore comprehensive audit procedures for authenticating accruals and provisions. From examining supporting documents to legal inquiries, these illustrative examples ensure financial statement accuracy.

How to verify and confirm Bank reconciliation as part of audit procedures?

January 3, 2024 1548 Views 0 comment Print

Explore detailed audit procedures to verify bank reconciliations, ensuring financial records’ accuracy. From confirming outstanding checks to assessing timing differences, this guide provides illustrative examples for a robust audit process.

How to verify and confirm subsequent events as part of audit procedures?

January 3, 2024 1125 Views 0 comment Print

Explore essential audit procedures for verifying subsequent events. From legal confirmations to reviewing financial transactions, these detailed examples guide auditors in ensuring accurate and timely financial statements.

How to authenticate Estimates during audit process?

January 3, 2024 507 Views 0 comment Print

Explore comprehensive audit procedures to authenticate estimates during the audit process. From understanding the estimation process to engaging external experts, fortify assurance on financial statements with practical examples and industry benchmarks.

How to authenticate Legal expenses during audit process?

January 3, 2024 1917 Views 0 comment Print

Discover essential audit procedures to authenticate legal expenses, safeguarding financial statements’ integrity. From supporting documentation to external confirmations, gain insights into accurate accruals and provisions.

Regulatory Updates: December 2023 | Company, SEBI, RBI & Insolvency Law

January 3, 2024 891 Views 0 comment Print

Stay informed with key updates in Company Law, SEBI, RBI, and Insolvency Law for December 2023. Essential changes and notifications explained.

How to authenticate payroll expenses during audit process?

January 3, 2024 981 Views 0 comment Print

Verifying payroll expenses is a pivotal element in the audit process for firms. Robust audit procedures are essential to ensure the accuracy and completeness of payroll expenses, safeguarding the integrity of financial statements.

CS Exam Schedule June 2024: Executive & Professional Program

January 2, 2024 9525 Views 0 comment Print

Check the time table for the Company Secretaries Examination – June, 2024. Know the dates for Executive and Professional Program with syllabus details. Plan your preparation accordingly.

CBIC Instructions to deal with taxability in case of secondment of employees

January 2, 2024 2757 Views 0 comment Print

Understand CBIC’s directives on taxability in secondment cases post NOS Supreme Court judgment. Learn impact on GST, clarifications, and when Section 74(1) of CGST Act is invoked.

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