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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 13479 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 4404 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 36 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 36 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 42925 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 261 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 29835 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 1833 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 2328 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


Draft SA 299 Joint Audit of Financial Statements

November 25, 2023 591 Views 0 comment Print

Explore the principles, planning strategies, and reporting guidelines for effective joint audits of financial statements. Understand the responsibilities and coordination among joint auditors

Draft SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance & Management

November 25, 2023 1476 Views 0 comment Print

Explore SA 265, guiding auditors on communication of internal control deficiencies. Learn about the requirements, objectives, and application for effective audit practices

Draft SA 260 Revised Communication with Those Charged with Governance

November 25, 2023 1155 Views 0 comment Print

Explore the essential Standard on Auditing (SA) that outlines the auditor’s responsibilities in financial statement audits, emphasizing effective communication with governance. Learn about planned audit scope, significant findings, and the importance of two-way communication. Stay informed on key audit communication requirements

Draft SA 250 Consideration of Laws & Regulations in Audit of Financial Statements

November 25, 2023 459 Views 0 comment Print

Explore the auditors role in ensuring compliance with laws and regulations in financial audits. Learn about responsibilities, procedures, and reporting for effective risk management

No provision for re-evaluation of answer scripts in Cost Accountancy exams: HC

November 25, 2023 3207 Views 0 comment Print

Kolkata High Court judgment on re-evaluation of answer scripts in Cost Accountancy exams. Analysis of regulations and court decision. No provision found.

Draft SA 240 Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements

November 24, 2023 3936 Views 0 comment Print

Explore the auditors responsibilities in detecting and addressing fraud in financial statements. Understand fraud risk factors, prevention, detection, and audit procedures

Exposure Draft SA 230 Audit Documentation

November 24, 2023 2085 Views 0 comment Print

Explore the essential aspects of audit documentation, its nature, purposes, and compliance requirements. Learn best practices for effective preparation, retention, and assembly

Exposure Draft of SA 300: Planning an Audit of Financial Statements

November 24, 2023 2928 Views 0 comment Print

Explore the significance of Standard on Auditing 300 in planning and executing financial statement audits. Learn the requirements, strategies, and considerations

Draft Standard on Auditing 210 Agreeing the Terms of Audit Engagements

November 24, 2023 1356 Views 0 comment Print

Explore the importance of agreeing audit engagement terms, preconditions, responsibilities, and legal considerations. Learn from the comprehensive analysis

Draft: SA 200 – Independent Auditor’s Objectives and Audit Conduct

November 24, 2023 876 Views 0 comment Print

Explore the overall objectives of the independent auditor and the essential elements of conducting audits in accordance with auditing standards. Learn the ethical requirements and key considerations for a comprehensive financial statement audit

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