CA, CS, CMA : Automation is reducing repetitive accounting work such as GST filings, reconciliations, and data entry, but professional judgment ...
Goods and Services Tax : ICAI clarified that ITC wrongly reversed under Table 4(B)(1) instead of Table 4(B)(2) can still be reclaimed within statutory time...
CA, CS, CMA : The FAQs explain how the 60 Tax Audit assignment ceiling will operate through the UDIN system from 1 April 2026. ICAI clarified wh...
CA, CS, CMA : The evolution from manual training to tech-driven learning highlights changing expectations. The key takeaway is balancing traditi...
CA, CS, CMA : Banks are asking CAs to issue end-use and KYC certificates without regulatory support. RBI confirms no such requirement exists, hi...
CA, CS, CMA : Chandigarh Chartered Accountants Taxation Association has requested CBDT to immediately release pending ITR e-filing utilities for...
CA, CS, CMA : The Sales Tax Bar Association requested reconsideration of Bar Council of India rules prohibiting advocates from entering partners...
CA, CS, CMA : ICAI has warned members and students against fraudulent calls, emails, and WhatsApp messages seeking confidential information and ...
CA, CS, CMA : The issue involves publication of the draft panel for statutory auditor appointments. ICAI has released the list based on existing...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : The Telangana High Court granted anticipatory bail to a Chartered Accountant accused in a share transfer fraud case, observing tha...
CA, CS, CMA : The Delhi High Court held that one of the meetings relied upon for automatic vacation of the petitioner’s seat was convened with...
Corporate Law : The case examined whether the accused could disprove liability under Section 138. The court upheld conviction as the presumption r...
CA, CS, CMA : The Court examined whether a complaint arising from a family dispute can be entertained in misconduct proceedings. It held that su...
Goods and Services Tax : The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was no...
CA, CS, CMA : ICAI Board holds CA not guilty in bribery case, finds no proof of knowledge or intent; mere receipt of packet without mens rea not...
CA, CS, CMA : The issue involved allegations of assisting in bogus accounting entries. The ruling held that without certification or statutory r...
CA, CS, CMA : The issue involved disciplinary action for professional and other misconduct under the Chartered Accountants Act. The authorities ...
CA, CS, CMA : The issue concerns disciplinary action for professional misconduct. The ruling enforces removal from membership and bars practice ...
CA, CS, CMA : ICAI has established a new branch in Korba under Regulation 159 to expand its regional presence. The move enhances administrative ...
Learn 8 Intellectual Standards (Clarity, Accuracy, Depth, Logic, etc.) essential for CAs and students to move from abstract skill to precise, strategic application in audit and tax work.
The ICAI will announce CA Final, Intermediate, and Foundation exam results for September 2025 on November 3rd, 2025, at icai.nic.in. Access with Roll and Registration Numbers.
ICAI mandates that CAs must now record the type of audit opinion (Unmodified, Qualified, Adverse, or Disclaimer) when generating UDINs for audits, effective June 20, 2025. This aims to enhance audit transparency and regulatory tracking.
Critical thinking in CA requires daily mental exercises like “Thinking Notes,” Reverse Case Analysis, and the “Devil’s Advocate Drill” to manage bias, challenge assumptions, and build deep problem-solving skills.
This SIA 340 standard explains how internal auditors must prepare Special Purpose Reports with clear scope, findings, and recommendations while maintaining confidentiality and objectivity.
SIA 330 sets requirements for internal audit assurance reports. Learn about mandatory structure, content, evidence-based reporting, levels of assurance, and timely communication protocols.
The decision outlines how reports must include executive summaries, observations, root cause analysis, and management responses, ensuring material risks are clearly communicated.
SIA 310 guides internal auditors on engagement-level reporting, ensuring compliance with Standards on Internal Audit while communicating findings, recommendations, and management responses.
SIA 290 establishes protocols for continuous communication between the Internal Auditor and Management/TCWG. It mandates written processes for agreeing on scope, providing updates, and resolving conflicts.
SIA 280 guides internal auditors on assessing fraud risks, detecting irregularities, and reporting findings while ensuring compliance, professional skepticism, and ethical standards.
