ICAI’s Revised Guidance Note on Bank/ Branch Audit 2024
ICAI has released revised/updated 'Guidance Note on Bank Audits (2024 Edition)' for helping members in conducting the bank/branch audits for the financial year 2023-24.
Tag: Guidance Notes
ICAI’s Revised Guidance Note 2023: Tax Audit u/s 44AB (AY 2023-24)
ICAI has released Revised Guidance Note (2023 Edition) on Tax Audit under Section 44AB of the Income Tax Act, 1961, incorporating amendments by Finance Act, 2023.
Exposure Draft: ICAI Guidance Note on Transfer of Capital Reserve
Discover ICAI's exposure draft on the "Guidance Note on Transfer of Capital Reserve," offering clarity and guidance on reserve transfers under Ind AS.
Draft ICAI Guidance Note on Audit of Public Charitable Institutions u/s 12A Income Tax
The Institute of Chartered Accountants of India (ICAI) has released an exposure draft of the “Guidance Note on Audit of Public Charitable Institutions u/s 12A of the Income Tax …
ICAI’s Guidance Note (2022) on Transfer Pricing Report u/s 92E of Income Tax
ICAI has released the Guidance Note (2022) on Transfer Pricing Reports u/s 92E, which integrates amendments made by the Finance Act 2022.
ICAI’s Guidance Note on CARO 2020 of MCA (Revised/ Updated 2022 Edition)
To align its guidelines with the latest provisions, ICAI has issued this Revised/Updated Guidance Note on CARO 2020 (July 2022 Edition) for Members’ guidance on the revised disclosure requirements …
List of Guidance Notes on Accounting/ Auditing Aspects issued by ICAI
The ICAI’s Guidance Notes on Accounting/ Auditing Aspects are intended to provide members with guidance on matters that may arise in the course of their professional work and on …
ICAI’s Revised Guidance Notes on Ind AS Compliance by Companies/ NBFCs
ICAI has issued revised/updated Guidance Notes (2022 Edition) on Ind AS Compliance by ‘Non Ind AS Companies’ (Division I), ‘Ind AS Companies’ (Division II), and ‘NBFCs’ (Division III) for …
ICAI’s Guidance Note on Reports in Company Prospectuses (Revised 2019)
The ICAI has issued a ‘Guidance Note on Reports in Company Prospectuses (Revised Edition 2019)’ on the reporting requirements relating to financial information to be included in ‘prospectus/offer documents’ …
ICAI withdraws Guidance Note on Accounting for Real Estate Transactions (Ind AS cases)
ICAI has withdrawn Guidance Note on Accounting for Real Estate Transactions (applicable to Ind AS entities), originally issued based on principles of Ind AS 11 (Construction Contracts) and Ind …