CA, CS, CMA : CSEET is the entrance exam for the CS Executive Programme, managed by the Institute of Company Secretaries of India (ICSI). The ca...
Income Tax : Explore our analysis on including Company Secretaries as Accountants under the Income-Tax Bill 2025. Benefits include improved com...
CA, CS, CMA : SEBI’s new secretarial audit regulations create confusion due to misalignment with ICSI guidelines, raising concerns about regul...
CA, CS, CMA : Discover the major highlights of the revised Secretarial Standards on General Meetings (SS-2) issued by ICSI, effective from April...
CA, CS, CMA : Explore the amendments in Secretarial Standards on General Meetings (SS-2) by ICSI. Understand the changes effective from April 1,...
CA, CS, CMA : The Institute of Company Secretaries of India (ICSI) has announced the first bi-annual Western Region Convocation for FY 2026–27...
CA, CS, CMA : Along with releasing the E-Admit Cards, ICSI advised students to thoroughly review examination instructions and verify all persona...
CA, CS, CMA : ICSI announced two Northern Region Convocation sessions on 9 June 2026 in Amritsar, mandating advance registration, identity proof...
Company Law : ICSI recommended restoring public access to basic company master data without mandatory login requirements. The representation sta...
Company Law : The issue concerns eligibility and participation rules for the convocation. ICSI has clarified that members who do not attend will...
Income Tax : The ITAT Delhi orders a review of the Institute of Company Secretaries of India's income tax exemption claim, sending the matter b...
CA, CS, CMA : Aakansha Vaid Vs ICSI (Appellate Authority of ICSI) he Authority records its displeasure about the conduct of the Complainant duri...
CA, CS, CMA : Avenue for seeking certified copies as well as inspection is provided both in the Right to Information Act and in Company Secretar...
CA, CS, CMA : Gayathri Pasarakayala Vs Disciplinary Committee (ICSI Appellate Authority) It is clear that the Disciplinary Committee has not fol...
Income Tax : Shri Hitender Kumar Mehta Vs Shri Rajiv Bajaj (ICSI Discipilinar Committee) The Disciplinary Committee, after considering all mate...
CA, CS, CMA : The Ministry of Corporate Affairs (MCA) has updated member appointments for the Chartered Accountants, Cost Accountants, and Compa...
Corporate Law : Ministry of Corporate Affairs updates tribunal members for ICAI and ICMAI election dispute cases, effective from April 17, 2025....
CA, CS, CMA : Learn about ICSI's recent decisions on governance, infrastructure, amendments, and student initiatives from its 312th Annual Counc...
CA, CS, CMA : Justice Talwant Singh appointed as Chairperson of the Appellate Authority for professional institutes under the Chartered Accounta...
CA, CS, CMA : ICSI has proposed Draft Company Secretaries (Amendment) Regulations, 2023 to amend the Company Secretaries Regulations, 1982. Thes...
The Board’s Report is an important means of communication by the Board of Directors of a company with its stakeholders. The Board’s Report provides the stakeholders with both financial and non-financial information, including the performance and prospects of the company, relevant changes in the management and capital structure, recommendations as to the distribution of profits, […]
CSAS-1 Auditing Standard on Audit Engagement Applicability: 1. Applicable to Auditor undertaking Audit Engagement under any Statute. 2. CSAS-1 deals with the Auditor’s role and responsibilities w.r.t Audit Engagement and the process of entering into an understanding/ agreement with the Appointing Authority. – Effective Date: Objective: CSAS-1 is to prescribers for Auditors, principles and procedures […]
Ceiling on number of Annual Secretarial Compliance Reports to be issued by PCS – (i) The ceiling on number of Annual Secretarial Compliance Reports to be issued by PCS is 5 (five) reports individually/ per partner in each financial year w.e.f. April 1, 2020 and an additional limit of 5 (five) Secretarial Compliance Reports individually/ per partner in case the Unit has been Peer Reviewed.
The due date for the filing of Form BEN-1 is 9th May, 2019 and that of Form BEN-2 is within 30 days of receipt of declaration in Form BEN-1 However, the said e-forms Form BEN-1 and BEN-2, have not yet been made available on the MCA website is leading to practical difficulties for companies in […]
The four Standards namely CSAS-1: Auditing Standard on Audit Engagement; CSAS-2: Auditing Standard on Audit Process and Documentation; CSAS-3: Auditing Standard on Forming of Opinion and CSAS-4: Auditing Standard on Secretarial Audit are applicable on recommendatory basis on Audit engagements accepted by the Auditor on or after 1st July, 2019; and mandatory for Audit engagements accepted by the Auditor on or after 1st April, 2020:
CSAS-4 Auditing Standard on Secretarial Audit deals with responsibilities of the auditor while carrying out Secretarial Audit of a Company. The Standard is in addition to other Auditing Standards, as may be applicable with regard to Secretarial Audit. Contents Scope Effective Date Objective Definitions i. Auditor ii. Audit Procedure iii. Board process iv. Systems and […]
CSAS-3- Auditing Standard on Forming of Opinion deals with basis and manner for forming Auditor’s opinion on subject matter of the audit. Contents Scope Effective Date Objective Definitions i. Auditor ii. Audit Evidence iii. Records iv. Materiality v. Misstatement vi. Third Party vii. Third Party Information Requirements 1. Process for forming of Opinion 2. Precedence […]
CSAS-2 Auditing Standard on Audit Process and Documentation deals with responsibilities, duties and powers of the Auditor with respect to Audit Process to be followed by him in performing the audit function and maintaining proper documentation with respect to the audit. Contents Scope Effective Date Objective Definitions i. Auditor ii. Auditee iii. Auditee Units iv. […]
CSAS-1 Auditing Standard on Audit Engagement prescribe for an Auditor, principles to accept or continue with an Audit Engagement by agreeing to the terms of engagement with the Management or any changes therein and matters related thereto.
Members would henceforth be required to declare their PAN (mandatory) and Aadhaar / UID Number (optional) at the time of making online payment of annual membership fees and while applying for Fellow membership of the Institute in Form-B.
