CA, CS, CMA : Explore the overview, process, and benefits of ICAIs Peer Review for assurance services. Learn the requirements, compliance, and i...
CA, CS, CMA : ICAI extends Phase III and IV of Peer Review Mandate by 6 to 9 months, with new dates for mandatory peer reviews of specific pract...
CA, CS, CMA : Detailed clarifications on ICAI's Peer Review Mandate, phases of implementation, applicability, and key definitions for audit prac...
CA, CS, CMA : Stay informed about the extended applicability of Peer Review Mandate for Practice Units by ICAI. Learn about the revised criteria...
CA, CS, CMA : Institute of Chartered Accountants of India has announced the further deferment of the second phase of the Peer Review Mandate. Le...
CA, CS, CMA : ICAI defer the applicability of the second phase of Peer Review mandate by three months to be made effective from July 1, 2023 ...
It may be reiterated that phase I for which mandate is applicable from April 1, 2022 covers firms which have undertaken Statutory Audit of enterprises whose equity or debt securities are listed in India or abroad as defined under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Realising the extent of wide range of the Practice units, some of which have multiple branches located in different parts of the country while others may be operating only at sole proprietor level, the roadmap has classified Practice Units into four categories and prescribed the implementation of peer review process over a four year time period.