CA, CS, CMA : The UDIN portal now captures prior auditor information to ensure ethical compliance, professional discipline, and a traceable audi...
CA, CS, CMA : This guide addresses last-minute exam stress and outlines practical revision techniques. The key takeaway is that focused revision...
CA, CS, CMA : Explains why financial institutions must shift from periodic audits to embedding continuous controls in AI systems. Key takeaway: ...
CA, CS, CMA : Explains why the CA profession feels crowded and clarifies that the issue lies in role concentration, not overall oversupply....
CA, CS, CMA : This article holds that long-term professional survival depends on integrating ethics, excellence, technology, and trust through a...
Company Law : The document explains how auditors should identify and assess risks of material misstatement in revenue under SA 315. It highlight...
CA, CS, CMA : The implementation of Phase IV of the peer review mandate has been postponed by one year. Firms now have time until 31 December 20...
CA, CS, CMA : The event addressed the formal entry of newly qualified CAs into the profession. It highlighted the emphasis on ethics, governance...
CA, CS, CMA : Issue: Clash between exam date and municipal elections. Ruling: Auditing and Ethics paper postponed to 19 January 2026. Admit card...
Corporate Law : FAQs confirm that only practicing professionals with a full-time CoP can generate UDINs, while others may only view past records. ...
CA, CS, CMA : The Supreme Court refused to interfere with a High Court order discharging an accused in a money laundering case. The ruling confi...
Income Tax : The Tribunal refused to condone a 441-day delay, ruling that failure to monitor appeal filing cannot constitute sufficient cause. ...
CA, CS, CMA : The Court found no grounds to interfere with the Madras High Court’s decision dated 08.08.2024 and dismissed all pending applica...
Income Tax : The ITAT Rajkot confirmed the addition of Rs.3.99 crore to the income of Kataria Snack Pellets Pvt. Ltd. under Section 56(2)(viib)...
Corporate Law : The Delhi High Court dismisses a petition by a Chartered Accountant against an NFRA show cause notice, citing a recent Supreme Cou...
CA, CS, CMA : ICAI has announced the ISA Course Assessment Test (3.0 Syllabus) for eligible members, to be held on 7 February 2026 in Computer B...
CA, CS, CMA : The Committee found professional misconduct related to international firm affiliation but imposed a lenient reprimand due to mitig...
CA, CS, CMA : ICAI has notified new branches at Bhiwadi and Morbi and renamed the Ahmednagar Branch as Ahilyanagar Branch, effective from Octobe...
CA, CS, CMA : The Institute of Chartered Accountants of India has officially established a new branch of its Western India Regional Council in G...
CA, CS, CMA : ICAI Disciplinary Committee reprimands CA. Jayaraman Dindigul Viswanathan for professional misconduct in issuing an unverified cer...
The document explains how auditors should identify and assess risks of material misstatement in revenue under SA 315. It highlights structured ROMM analysis as the foundation for audit planning and quality.
The UDIN portal now captures prior auditor information to ensure ethical compliance, professional discipline, and a traceable audit trail without exposing client data.
The implementation of Phase IV of the peer review mandate has been postponed by one year. Firms now have time until 31 December 2026 to meet the certification requirement.
This guide addresses last-minute exam stress and outlines practical revision techniques. The key takeaway is that focused revision and planning outperform excessive, unfocused study hours.
The event addressed the formal entry of newly qualified CAs into the profession. It highlighted the emphasis on ethics, governance, and professional responsibility.
Issue: Clash between exam date and municipal elections. Ruling: Auditing and Ethics paper postponed to 19 January 2026. Admit cards and exam centres remain unchanged.
Explains why financial institutions must shift from periodic audits to embedding continuous controls in AI systems. Key takeaway: Effective governance reduces operational, regulatory, and systemic risks from autonomous AI agents.
Explains why the CA profession feels crowded and clarifies that the issue lies in role concentration, not overall oversupply.
FAQs confirm that only practicing professionals with a full-time CoP can generate UDINs, while others may only view past records. This tightens access control and improves document authenticity.
The authority held that PAN must be compulsorily entered for UDIN generation in GST and tax audit cases, expanding validation to five parameters to enhance document authenticity.
