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Reporting Entity under Prevention of Money Laundering Act, 2002: ICSI
The Institute of Company Secretaries of India (ICSI) has issued a communication regarding the reporting entity’s obligations under the Prevention of Money Laundering Act, 2002. This article provides a...
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Draft SRS 4400 (Revised), Agreed-Upon Procedures Engagements
EXPOSURE DRAFT STANDARD ON RELATED SERVICES (SRS) 4400 (REVISED) AGREED-UPON PROCEDURES ENGAGEMENTS Standard on Related Services (SRS) 4400 (Revised), Agreed-Upon Procedures Engagements, should be rea...
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Draft SA 540 (Revised), Auditing Accounting Estimates & Related Disclosures
EXPOSURE DRAFT STANDARD ON AUDITING (SA) 540 (REVISED) AUDITING ACCOUNTING ESTIMATES AND RELATED DISCLOSURES Standard on Auditing (SA) 540 (Revised), Auditing Accounting Estimates and Related Disclosu...
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Draft SA 315 (Revised), Identifying & Assessing Risks of Material Misstatement
EXPOSURE DRAFT STANDARD ON AUDITING (SA) 315 (REVISED) IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the audit...
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Draft SA 250 (Revised), Consideration of Laws & Regulations in an Audit of Financial Statements
EXPOSURE DRAFT STANDARD ON AUDITING (SA) 250(REVISED) CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS Standard on Auditing (SA) 250(Revised), Consideration of Laws and Regula...
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Draft SA 220 (Revised), Quality Management for an Audit of Financial Statements
EXPOSURE DRAFT STANDARD ON AUDITING (SA) 220(REVISED) QUALITY MANAGEMENT FOR AN AUDIT OF FINANCIAL STATEMENTS Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the specific re...
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Draft SQM 2, Engagement Quality Reviews
EXPOSURE DRAFT STANDARD ON QUALITY MANAGEMENT (SQM) 2 ENGAGEMENT QUALITY REVIEWS Standard on Quality Management (SQM) 2, Engagement Quality Reviews, should be read in the context of the “Preface to th...
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Draft SQM 1: Quality Management for Financial Statement Audits, Reviews & Assurance Engagements
EXPOSURE DRAFT – STANDARD ON QUALITY MANAGEMENT (SQM) 1 QUALITY MANAGEMENT FOR FIRMS THAT PERFORM AUDITS OR REVIEWS OF FINANCIAL STATEMENTS, OR OTHER ASSURANCE OR RELATED SERVICES ENGAGEMENTS Introduc...
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ICSI Requests Company Law & LLP Law Settlement Scheme, 2023
The Institute of Company Secretaries of India (ICSI) has written a letter to the Secretary of the Ministry of Corporate Affairs, requesting the introduction of the Company Law and LLP Law Settlement S...
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Public Comments on draft IFSCA (Banking) (Amendment) Regulations, 2023
The IFSCA released a consultation paper inviting public comments on the draft IFSCA (Banking) (Amendment) Regulations, 2023. In response, several comments, suggestions, and modifications were submitte...
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Applicable Standards & Amendments for December 2023 CA Foundation Exam
The Institute of Chartered Accountants of India (ICAI) has made essential amendments to the syllabus for the upcoming December 2023 Foundation Course Examination. This article provides comprehensive i...
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ICSI: Company Secretaries Examination December 2023 Time Table
Institute of Company Secretaries of India (ICSI) has released the time table for the upcoming Company Secretaries Examination in December 2023. ICSI notifies the time table for the examination, includ...
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November 2023 CA Intermediate Exams: Applicable Standards/Guidance Notes/Amendments
Applicability of Standards/Guidance Notes/Legislative Amendments etc. for November, 2023 – Intermediate Examination- This Post serves as a comprehensive guide for students preparing for the Institute...
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Standards/Guidance Notes/Amendments for Nov, 2023 CA Final Examination
Applicability of Standards/Guidance Notes/Legislative Amendments etc. for November, 2023 – CA Final Examination- For the November 2023 CA Final Examination, it is crucial for candidates to be aware of...
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Detailed Guide to Drafting a Handwritten Application for CA Exam Certified Copies
Requesting certified copies of evaluated answer books from the Institute of Chartered Accountants of India (ICAI) is a process that requires precision and attention to detail. This guide aims to simpl...
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CA Exams Schedule: Intermediate, Final and Foundation (Nov 2023 & Dec 2023)
The Institute of Chartered Accountants of India has released the schedule and important updates for the upcoming CA Intermediate, Final, and Foundation Examinations. Candidates appearing for the Novem...
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CA Final and Intermediate May 2023 Pass Percentage and Rankers
The Institute of Chartered Accountants of India (ICAI) has released the results of the Chartered Accountants Final & Intermediate Examination conducted in May 2023. This press release provides detaile...
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ICAI releases FAQs on New Scheme of Education and Training
Frequently Asked Questions (FAQs) on New Scheme of Education and Training released by The Institute of Chartered Accountants of India PART A : GENERAL FAQs Q 1: When has the New Scheme of Education an...
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ICAI President’s Message – July 2023
Institute of Chartered Accountants of India Dear Professional Colleagues, “Friends, this is your Institute and mine and of each one of us. Let us stand by it very loyally, let the altar of worship be...
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Draft Guidance Note – FAIS 000: Over Arching Documents
Guidance Note For Forensic Accounting And Investigation Standard No. 000 On Over Arching Documents provides technical clarifications and implementation guidance for the ‘Over Arching Documents’. This...