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Articles

CA, CS, CMA

1,705 articles

  1. 07 Jun 2023
    Draft Guidance Note – FAIS 420 : Evidence Discovery in Digital Domain

    Guidance Note for Forensic Accounting and Investigation Standard No. 420 on Evidence Gathering in the Digital Domain outlines the approach for Professionals to prepare and execute work procedures when...

  2. 07 Jun 2023
    Draft Guidance Note – FAIS 410 : Applying Data Analysis

    Guidance Note for Forensic Accounting and Investigation Standard No. 410 on Applying Data Analysis focuses on the practical application of data analysis techniques to support Professionals in conducti...

  3. 07 Jun 2023
    Draft Guidance Note – FAIS 360 : Testifying Before a Competent Authority

    Guidance Note for Forensic Accounting and Investigation Standard No. 360 on Testifying Before a Competent Authority provides assistance to Testifying Professionals (TPs) in preparing and giving testim...

  4. 07 Jun 2023
    Draft Guidance Note – FAIS 350 : Review and Supervision

    Guidance Note on Forensic Accounting and Investigation Standard No. 350 Review and Supervision aims to offer guidance regarding review and supervision in order to ensure the effective and efficient pe...

  5. 07 Jun 2023
    Draft Guidance Note – FAIS 340 : Conducting Interviews

    Guidance Note for Forensic Accounting and Investigation Standard No. 340 on Conducting Interviews outlines the necessary considerations for professionals conducting interviews as part of a Forensic Ac...

  6. 07 Jun 2023
    Draft Guidance Note – FAIS 330 : Conducting Work Procedures

    Guidance Note for Forensic Accounting and Investigation Standard No. 330 on Conducting Work Procedures outlines the approach for professionals to prepare and execute work procedures in compliance with...

  7. 07 Jun 2023
    Draft Guidance Note – FAIS 320: Evidence and Documentation

    Guidance Note for Forensic Accounting and Investigation Standard No. 320 on Evidence and Documentation aims to assist professionals in complying with the requirements of the standard by providing elab...

  8. 07 Jun 2023
    Draft Guidance Note – FAIS 310 : Planning the Assignment

    Guidance Note for Forensic Accounting and Investigation Standard No. 310 on Planning the Assignment provides guidance on how professionals should conduct planning procedures to meet the requirements o...

  9. 07 Jun 2023
    Draft Guidance Note – FAIS 510 : Reporting Results

    Guidance Note for Forensic Accounting and Investigation Standard No. 510 on Reporting Results outlines the key elements that should be included in a written report for a Forensic Accounting and Invest...

  10. 07 Jun 2023
    Draft Guidance Note – FAIS 430 : Loans Or Borrowings

    Guidance Note for Forensic Accounting and Investigation Standard No. 430 on Loans or Borrowings outlines the approach for Professionals to prepare and execute work procedures when implementing the req...

  11. 07 Jun 2023
    Draft Guidance Note – FAIS 610 : Quality Control

    Guidance Note for Forensic Accounting and Investigation Standard No. 610 on Quality Control provides practical guidance on the application of quality control techniques to ensure a consistent and acce...

  12. 07 Jun 2023
    Draft Guidance Note – FAIS 250 : Communication with Stakeholders

    Guidance Note for Forensic Accounting and Investigation Standard No. 250 on Communication with Stakeholders provides guidance on planning and executing engagement procedures to meet the requirements o...

  13. 07 Jun 2023
    Draft Guidance Note – FAIS 240 : Engaging with Agencies

    Guidance Note For Forensic Accounting And Investigation Standard No. 240 On Engaging With Agencies outlines the manner in which the Professional prepares and executes work procedures for implementing...

  14. 07 Jun 2023
    Draft Guidance Note – FAIS 230 : Using the Work of An Expert

    Guidance Note For Forensic Accounting And Investigation Standard No. 230 On Using The Work Of An Expert outlines the manner in which the Professional prepares and executes work procedures when impleme...

  15. 07 Jun 2023
    Draft Guidance Note – FAIS 220 : Engagement Acceptance and Appointment

    Guidance Note For Forensic Accounting And Investigation Standard No. 220 On Engagement Acceptance And Appointment are to assist the Professional in: (a) Conducting preliminary procedures and due dilig...

  16. 07 Jun 2023
    Draft Guidance Note – FAIS 140 : Applying Hypotheses

    Guidance Note For Forensic Accounting And Investigation Standard No. 140 On Applying Hypotheses are to help the Professional develop and apply the concepts of hypothesis in a manner which are easy to...

  17. 07 Jun 2023
    Draft Guidance Note – FAIS 130 : Laws and Regulations

    Guidance Note For Forensic Accounting And Investigation Standard No. 130 On Laws And Regulations to ensure that the Professional has a basic understanding of the relevant laws and regulations that gov...

  18. 07 Jun 2023
    Draft Guidance Note – FAIS 120: Fraud Risk

    Guidance Note For Forensic Accounting And Investigation Standard No. 120 On Fraud Risk outlines the manner in which the Professional prepares and executes work procedures for implementing the requirem...

  19. 07 Jun 2023
  20. 07 Jun 2023
    Draft Guidance Note – FAIS 210: Engagement Objectives

    Digital Accounting Assurance Board The Institute of Chartered Accountants of India 1st June, 2023 GUIDANCE NOTE FOR FORENSIC ACCOUNTING AND INVESTIGATION STANDARD NO. 210 ON ENGAGEMENT OBJECTIVES EXPO...


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