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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


How to calculate Turnover: Key Considerations for Tax Audit

CA, CS, CMA : Learn how to calculate turnover for derivatives, speculative transactions, and multiple businesses as per ICAI's revised 2023 guid...

July 17, 2024 1194 Views 0 comment Print

Professional Misconduct in Tax Audits: Navigating 60-Tax Audit Rule

CA, CS, CMA : Understand the 60-tax audit rule for Chartered Accountants, its exceptions, and its implications on professional conduct and ethic...

July 16, 2024 1122 Views 0 comment Print

Ethical issues in Auditing

CA, CS, CMA : Explore the ethical issues in auditing, their consequences, and strategies for maintaining integrity. Understand how ethical stand...

July 13, 2024 648 Views 0 comment Print

Importance of caution when sharing Your Financial Data with tax professionals

CA, CS, CMA : Protect your financial data when sharing with tax professionals. Learn the risks, precautions, and alternative methods for secure ...

July 9, 2024 858 Views 0 comment Print

External Confirmation in Audits: Importance & Procedure

CA, CS, CMA : Discover why external confirmation is crucial in audits, its reliability over internal evidence, and when auditors need it for fin...

July 7, 2024 975 Views 0 comment Print


Latest News


ICAI BoS Publications: Jan 2025 Foundation & Intermediate, Nov 2024 CA Final

CA, CS, CMA : Discover the latest updates from the Institute of Chartered Accountants of India for 2025 exams. Detailed analysis of course publi...

July 15, 2024 93 Views 0 comment Print

ICAI BoS Publications: September 2024 Foundation & Intermediate Course Exam

CA, CS, CMA : Stay updated with ICAI BoS Publications for September 2024 exams. Analysis of Foundation and Intermediate course subjects' edition...

July 15, 2024 597 Views 0 comment Print

Exposure Draft: Audit Quality Maturity Model (AQMM) version 2.0

CA, CS, CMA : Explore the Audit Quality Maturity Model (AQMM) v2.0 by ICAI. Review proposed changes, submit feedback, and shape the future of au...

July 13, 2024 306 Views 0 comment Print

CA Final & Intermediate May 2024 exam Pass percentage & Toppers

CA, CS, CMA : ICAI announces May 2024 CA Final and Intermediate exam results. Check pass percentages and top rankers. Congratulations to all suc...

July 11, 2024 22731 Views 1 comment Print

Empanelment of Faculty/Experts with ICAI for Self-paced Online Modules

CA, CS, CMA : ICAI seeks Chartered Accountants and Professionals with 10+ years of teaching experience to record e-lectures for Self-Paced Onlin...

July 8, 2024 306 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 2418 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 4062 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 213 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 1131 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 441 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 13, 2024 309 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 1422 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 1035 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 438 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 426 Views 0 comment Print


Draft ICSI SAS- 07 training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports

January 24, 2023 792 Views 0 comment Print

ICSI Social Audit Standard – 07 (ICSI SAS-07) aims to aid the Social Auditor with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports

Draft ICSI SAS- 06 protection of national heritage, art and culture

January 24, 2023 555 Views 0 comment Print

ICSI Social Audit Standard – 06 (ICSI SAS-06) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of protection of national heritage, art and culture

Draft ICSI SAS – 05 on ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

January 24, 2023 540 Views 0 comment Print

ICSI Social Audit Standard – 05 (ICSI SAS-05) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

Draft ICSI SAS- 04 on promoting gender equality, empowerment of women and LGBTQIA+ communities

January 24, 2023 579 Views 0 comment Print

ICSI Social Audit Standard – 04 (ICSI SAS-04) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promoting gender equality empowerment of women and LGBTQIA+ communities

Draft ICSI SAS- 03 on promoting education, employability and livelihoods

January 24, 2023 657 Views 0 comment Print

ICSI Social Audit Standard – 03 (ICSI SAS-03) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promoting education, employability and livelihoods

Draft ICSI SAS-02 on promoting health care including mental healthcare, sanitation and making available safe drinking water

January 24, 2023 1104 Views 0 comment Print

ICSI Social Audit Standard – 02 (ICSI SAS-02) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promoting health care including mental healthcare, sanitation and making available safe drinking water

Draft ICSI SAS-01 on eradicating hunger, poverty, malnutrition and inequality

January 24, 2023 918 Views 0 comment Print

ICSI Social Audit Standard – 01 (ICSI SAS-01) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of eradicating hunger, poverty, malnutrition and inequality

Exposure Draft of ICSI Social Audit Standards on Dated 18th January, 2023

January 24, 2023 972 Views 0 comment Print

The main object of Social Audit is to ascertain the impact made by the Social Enterprise through its activities, intervention, programs or projects implemented during the reporting period.

Difference between Society and Trust

January 24, 2023 13245 Views 0 comment Print

Trust is governed by Indian Trust Act, 1882 while Societies are governed by Societies Registration Act 1860. At least 2 trustees are required to register a public charitable trust In general.

Sample illustrative SOP for Major Accounting Areas

January 23, 2023 8976 Views 0 comment Print

Explore a comprehensive Sample SOP for Major Accounting Areas covering finance and accounting activities at . Learn about the organization’s background, scope, purpose, and detailed procedures for areas like General Ledger accounting, Accounts Payable, Accounts Receivable, Cash and Bank Balances, and more. Understand the roles and responsibilities of key positions, IT systems used, and the structure of the Finance & Accounts Department.

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