Members have time and again, raising queries regarding maximum numbers of audits that may be accepted by a Chartered Accountant and the various situations under which numbers of audits would be reckoned. Therefore, a comparison of No. of tax audits and company audits permissible for a member in practice, and the possible situations, are encapsulated here for your ready reference. The limit of tax audits and company audits is discussed in Chapters VI and VIII of the Council General Guidelines, 2008 respectively, which have a mandatory compliance.

Download Guideline Related to the above issued by ICAI

Source- ICAI Ethical Standards Board

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