Accounting

• Accounting Standards issued by the ICAI (AS)
• Accounting Standard Interpretations by ICAI (ASI)
• Accounting Standards for Local Bodies (ASLB) by ICAI
• Converged Indian Accounting Standard (Ind AS)
• Indian Government Accounting Standards(IGAS)
• Guidance Notes of ICAI on Accounting Aspects

Auditing

• Standards on Internal Audits by ICAI
• ICAI’s Revised Guidance Note on Transfer Pricing, Report u/s 92E of Income Tax
• Auditing, Review and Other Standards (AROS – formerly known as AAS)
• Guidelines on Auditing of Specific Industry / Aspects by ICAI
• ICAI’s Revised Guidance Note on Tax Audit (2014 Edition) Applicable for AY 2017-18 also
• ICAI’s Guidance Note on Bank Audit 2017
• Guidance Notes of ICAI on Auditing Aspects

Budget

• Finance Act, 2019 notified by Govt.
• CBDT’s Explanatory Notes to Provisions of Finance Act, 2018

Company Law

• MCA Notifies ‘Companies (Management and Admin.) Amendment Rules, 2016-2018
• Amendments in Schedule V to the Companies Act, 2013: MCA Notification
• Companies (Accounts) Amendment Rules notified by MCA
• Companies (Share Capital and Debentures) Amendment Rules notified by MCA
• Companies Ind AS Amendment Rules, 2015/ 2016/ 2017/ 2018
• Companies Accounting Standards Amendment Rules, 2016/ 2018
• CARO 2016 of MCA and Guidance Note thereon by ICAI