Your gateway to ICAI Knowledge Bank

Browse A-Z

ICAI Leadership

CA. Ranjeet Kumar Agarwal
President, ICAI

CA. Charanjot Singh Nanda
Vice President, ICAI

CA. (Dr.) Rohit Ruwatia Agarwal
Committee Chairman

CA Umesh Sharma
Committee Vice Chairman

Recently Added

Audit of Companies Carrying on Life Insurance Business

Guidance Note on Audit of Banks (2022 Edition)

Audit of Companies Carrying on General Insurance Business

Audit of Accounts of M em bers of Stock Exchanges

Guidance Note on Audit of Banks (2023 Edition)

Guidance Note on the Companies (Auditor’s Report) Order, 2016

Guidance Note on Accounting for Share-based Payments

Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities

Guidance Note on Accounting Treatment for Excise Duty

Guidance Note on Accounting and Auditing of Political Parties

Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 (Revised 2023)

GUIDANCE NOTE ON REPORT UNDER SECTION 92E OF THE INCOME-TAX ACT, 1961 (TRANSFER PRICING)

Guidance Note on Applicability of AS 25 and Measurement of Income Tax Expense for Interim Financial Reporting

Guidance Note on Accounting by E-commerce Entities

Guidance Note on Accrual Basis of Accounting

Guidance Note on Accounting for Derivative Contracts (Revised 2021)

Guidance Note on Financial Statements of Limited Liability Partnerships

Guidance Note on Financial Statements of Non-Corporate Entities

Guidance Note on Reporting under Section 143 (3)(f) and (h) of the Companies Act, 2013

Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013 (Revised 2016)

Guidance Note on Audit of Internal Financial Controls Over Financial Reporting

Guidance Note on Reports in Company Prospectuses (Revised 2019)

Guidance Note on The Companies (Auditor’s Report) Order, 2020

Guidance Note on the Companies (Auditor's Report) Order, 2020 (Revised 2022 Edition) - (14-07-2022)

Educational Material on Ind AS 12, Income Taxes

QUICK REFERENCER FOR TAX AUDIT UNDER SECTION 44AB OF THE INCOME TAX ACT, 1961

FAQs on Sustainability Reporting - Heart of Good Governance

Standard on Sustainability Assurance Engagements (SSAE) 3000 Assurance Engagements on Sustainability Information

SOCIAL AUDIT STANDARDS Effective Date: These Social Audit Standards will be applicable from the date of their hosting on ICAI website

A Primer on the Concept of Social Stock Exchange

SUSTAINABILITY REPORTING MATURITY MODEL (SRMM)* VERSION 2.0

Compendium of Social Audit Standards (Effective Date: 4th February, 2023)

Quick Insights on Professional Opportunities for Chartered Accountants

Professional Opportunities for Chartered Accountants in Risk Management

A toolkit for SHG Facilitator

Professional Opportunities for Chartered Accountants in Insurance Sector

Case Studies on Excellency in Financial Reporting

Commonly Found Errors in Reporting Practices

Investigating Tools for Harnessing & Strategically Utilizing the Catalytic Potential of Social Stock Exchange (SSE) for Revolutionizing Social Finance in India

Taxation of Non-Resident Artistes or Sportspersons - Domestically and Internationally

HANDBOOK ON PEER REVIEW FORMS

PEER REVIEW MANUAL VOLUME - II

PEER REVIEW MANUAL VOLUME - I

PEER REVIEW GUIDELINES 2022

Liquidation Process A Handbook for the Guidance of Insolvency Professionals

Voluntary Liquidation Process A Handbook for the Guidance of Insolvency Professionals

Corporate Insolvency Resolution Process A Handbook for the Guidance of Insolvency Professionals

Technical Guide on Filing Forms for LLPs and Companies # 1: Form-11 (Annual Return of LLPs)

Handbook for Company Form of Organisation: Compliances by Small Companies

Handbook on Dematerialisation of Securities for Private Companies & Shareholders

Implementation Guide on Maintenance of Property, Plant and Equipment (PPE) Register - Best Practices

GUIDANCE NOTE ON REPORT UNDER SECTION 92E OF THE INCOME-TAX ACT, 1961 (TRANSFER PRICING)

Most Viewed

Audit of Companies Carrying on Life Insurance Business

Guidance Note on Audit of Banks (2022 Edition)

Audit of Companies Carrying on General Insurance Business

Audit of Accounts of M em bers of Stock Exchanges

Guidance Note on Audit of Banks (2023 Edition)

Guidance Note on the Companies (Auditor’s Report) Order, 2016

Guidance Note on Accounting for Share-based Payments

Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities

Disclaimer: The ICAI Knowledge Bank portal/Website is created for providing for information purpose only and do not constitute legal advice. ICAI /CCBMP have no liability for the content of information hosted in this portal/website for the consequences of any action taken on the basis of information provided. Since possibility of alternate view exists the users should use their judgement for reliance on information provided in this website/portal. Any views or opinions presented are solely those of Author and do not represent views of ICAI. ICAI has no responsibility to update the information provided herein for any subsequent change through Circular/Notification/ /Act/Law/ Judicial decision/any other Statue.
Contact us at - cmp[at]icai[dot]in || Copyright 2024 All rights reserved to the ICAI.

No part of the contents available in any ICAI publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the Institute.