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Other Announcements issued by ICAI

Announcement on Applicability of the Provisions of Section 143(3)(i) of the Companies Act 2013 and the Related Rules [20-06-2014]

Announcement on Applicability of Section 143(12) to Financial Years beginning on or after 1st April 2014 [20-06-2014]

Announcement on Applicability of the Provisions of Section 143(12) of the Companies Act 2013 and the Related Rules to Periods beginning on or before 31st March 2014 [20-06-2014]

AASB Announcement: Manner of Auditor's Reporting on RBI's Circular on Deferred Tax Liability on
Special Reserve [30-04-2014]

Clarification on Applicability of the Companies Act, 2013 to Auditor's Report to FY 2014-15 and Onwards

Tax Audit Limit Increased From 45 to 60 for audits conducted during the financial year 2014-15 and onwards [11-02-2014]

Announcement on Insertion of new paragraph 46 in AS 11, The Effects of Changes in Foreign Exchange Rates

Information regarding Audited/Unaudited Components - Manner of Disclosure in Principal Auditor's Report

Important Amendments to Auditor’s Report Format - 5 Announcements [07-02-2014]

Presentation of Foreign Currency Monetary Item Translation Difference Account

Applicability of the Revised Audit Report Formats (including for bank/
bank branch audit reports) and Reporting in respect of Memorandum of
Changes in Bank Branch Audit Reports

Guide to Reporting on Proforma Financial Statements
(Pursuant to the SEBI (Issue of Capital and Disclosure Requirements)
Regulations, 2009)
[October 2012]

Auditor’s Reporting Responsibilities relating to Dismantling of IMTPIP by IRDA (17-05-2012)

Council Guidelines for conversion of CA firms into LLPs

Statutory Audit of Public Sector and Private/Foreign Banks simulatneously

Application of AS 30, Financial Instruments:
Recognition and Measurement, for the accounting periods ending on or before 31st March 2011

For Attention of members carrying out tax audit u/s 44AB of the Income-tax Act, 1961

Statement on the Companies (Auditor's Report) Order, 2003

Announcement on – Requirement to include the registration number of the firm as allotted by ICAI, in the audit reports signed by members of the ICAI

Statement on Reporting under Section 227 (1A) of the Companies Act, 1956

Reference Material on Bank Branch Audit (2009-10)
Audit Programme and Background Papers

Illustrative Audit Checklist for Basel II

Guidance on clause 17A of the Form No.3CD

Announcement Relating to AS-11

Auditor's Responsibilities Relating to Restructuring of Advances

Internal Auditor cannot be tax auditor - Further Clarification

Technical Guide on Review and Certification of Investment Risk Management Systems and Processes of Insurance Companies

ICAI Code of Ethics for Arbitrators

Withdrawal of two Guidance Notes of Research Committee

The Chartered Accountants (Amendment) Regulations, 2007

Withdrawal of the Announcement issued by the Council on 'Treatment of exchange differences under Accounting Standard (AS) 11 (revised 2003), The Effects of Changes in Foreign Exchange Rates vis--vis Schedule VI to the Companies Act, 1956'

Deferment of Applicability of Announcement on 'Accounting for exchange differences arising on a forward exchange contract entered into to hedge the foreign currency risk of a firm commitment or a highly probable forecast transaction'

Tax Audit Limit Increased From 30 to 45

The Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007

The Chartered Accountants (Amendment) Act, 2006

Guidelines for Practice in Corporate Form

The Chartered Accountants (Amendment) Act, 2006

Announcement on Service Tax

Disclosures regarding Derivative Instruments

Allowing the members of ICAI to certify the financial statements of multinational companies having presence in India, in their capacity as members of ICAI or otherwise-Recommendation of the Executive Committee

Distortion of level playing field for Chartered Accountants by withdrawal of service-tax exemption Notification No.59/98 dated 16th October, 1998

Announcement on Disclosures regarding Derivative Instruments

Accounting for exchange differences arising on a forward exchange contract entered into to hedge the foreign currency risk of a firm commitment or a highly probable forecast transaction

Summary of Deficiencies Noticed by the Reviewers during Peer Review Exercise

Audit in Situations of Missing or Incomplete Records

Tax effect of expenses/income adjusted directly against the reserves and/or Securities Premium Account

Revised Statement on Companies (Auditor's Report) Order, 2003 AND Revised Format of Auditor's Certificate under Section 274(1)(g) of the Companies Act, 1956

Supreme Court stay order to Madras High Court judgement relating to ceiling on tax audit assignment and minimum audit fee

Format of Review Report under Clause 41 of the Listing Agreement

Applicability of Accounting Standards to an Unlisted Indian Company, which is a Subsidiary of a Foreign Company Listed Outside India

Collateralised Borrowing and Lending Obligation (CLO) - Classification in the Bank's Balance Sheet

Treatment of inter-divisional transfers

Change in declaration of indebtedness to be obtained from Statutory Auditors of Public Sector Banks

Disclosures in cases where a Court/Tribunal makes an order sanctioning an accounting treatment which is different from that prescribed by an Accounting Standard

Accounting for Taxes on Income in Interim Financial Results in the context of the Finance Bill, 2004

 

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