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Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 (Revised 2023) Quick Links. ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. ICAI is established under the Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949)
Accounting Standards for Local Bodies (ASLB), ‘Financial Reporting under Cash Basis of Accounting’. Guidance Note on ‘Accounting for Investments’ for Local Bodies. The Conceptual Framework for General Purpose Financial Reporting by Local Bodies. Exposure Drafts issued by Accounting Standards Board.
Guidance Note on Audit of Internal Financial Controls Over Financial Reporting. Revised Guidance Note on Reporting on Fraud under Section 143 (12) of the Companies Act, 2013. Guidance Note on Reporting under Section 143 (3) (f) and (h) of the Companies Act, 2013.
Guidance Notes form an integral part of the Indian generally acceptable accounting principles and practices. The Research Committee of ICAI, apart from developing new Guidance
Feb 1, 2024 · In March 2023, the Auditing and Assurance Standard Board (AASB) of the Institute of Chartered Accountants of India (ICAI) issued an “Implementation Guide on Reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014” to provide guidance to the members on the above said reporting requirement.
The Auditing and Assurance Standards Board (AASB) of ICAI had issued the “Guidance Note on Reports in Company Prospectuses” in 2006 to provide guidance to the members carrying out engagements to issue reports in prospectuses issued by companies. The Guidance Note was revised by AASB in 2016
Aug 25, 2015 · The Guidance Note has been developed in an easy to understand language and contains detailed guidance on various intricacies involved in reporting on Internal Financial Controls.
Guidance Notes on accounting aspects issued by the ICAI occupy an important position in the generally accepted accounting principles prevailing in India since these establish principles to be followed thereby promoting uniformity in accounting practices on the concerned subject.
The Institute of Chartered Accountants of India (ICAI), being a premier accounting body in the country, took upon itself the leadership role by constituting the Accounting Standards Board (ASB) in 1977. The ICAI has taken significant initiatives in the setting and issuing procedure
Standards Board of ICAI issued the Guidance Note on the Companies (Auditor’s Report) Order, 2020 (“Guidance Note on CARO 2020”) to provide detailed guidance to auditors on various reporting requirements of CARO 2020. The MCA vide notification dated 24th March 2021 issued the amendment to Schedule III to the Companies Act, 2013. The
