ICAI’s Guidance Note on CARO 2020 of MCA (Update)
After notifying CARO 2020 on 25/02/2020, MCA has made certain amendments in Schedule III (Division I, Division II and Division III) to the Companies Act, 2013 vide Notification dt. …
Tag: Guidance Notes
ICAI’s Revised Guidance Note on Bank/ Branch Audit (2022)
ICAI has released the revised/ updated ‘Guidance Note on Bank Audits (2022 Edition)’ along with illustrative formats of relevant reports, certificates, audit programme, etc., which shall be quite useful …
ICAI’s Revised Guidance Notes on Ind AS Compliance by Companies/ NBFCs (Divisions I, II & III of Schedule III to CA 2013): 2022 Edition
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) …
ICAI’s Guidance Note on Accounting for Hydropower Industry: Exposure Draft for Comments
Research Committee of ICAI has invited comments/ suggestions on Exposure Draft of the 'Guidance Note on Accounting for Hydropower Industry', latest by 27/01/2022 via post or email at [email protected]
ICAI’s Revised Guidance Note on Tax Audit (2014 Edition) Applicable for AY 2021-22 also
In view of substantial changes made by CBDT in 2014 in the formats of tax audit report, the ICAI has last issued the Revised edition 2014 of Guidance Note …
ICAI’s ‘Implementation Guide’ for ‘Revised Form 3CD’ Applicable from 20/08/2018
ICAI has released 'Implementation Guide' for 'Revised Tax audit Report (Form 3CD)' applicable from 20/08/2018. This guide will supplement the ICAI's 'Guidance Note on Tax Audit (2014)' and provide …
ICAI’s Draft Guidance Note on Transfer Pricing Report u/s 92E of Income Tax
ICAI has released Exposure Draft of Guidance Note on Transfer Pricing Report u/s 92E of the Income-Tax Act, 1961, incorporating amendments made by the Finance Act, 2020.
ICAI’s Guidance Note on Reports in Company Prospectuses (Revised 2019)
ICAI has issued 'Guidance Note on Reports in Company Prospectuses (Revised Edition 2019)' on reporting requirements relating to financial information to be included in the 'prospectus/ offer documents' such …
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ICAI has withdrawn Guidance Note on Accounting for Real Estate Transactions (applicable to Ind AS entities), originally issued based on principles of Ind AS 11 (Construction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 …
ICAI’s Technical Guide on Income Computation and Disclosure Standards (ICDS)
The Direct Taxes Committee of ICAI has published a "Technical Guide on Income Computation and Disclosure Standards (ICDS) - First Edition July, 2017", in view of the fact that 10 Nos. …