Exposure Drafts
- ICAI Exposure Drafts
- NFRA Exposure Drafts
- CBDT Exposure Drafts
- IBBI Exposure Drafts
- IEPF Exposure Drafts
- RBI Exposure Drafts
- SEBI Exposure Drafts
- IRDAI Exposure Draft
- PCAOB Exposure Draft
- FRC Exposure Draft
- IAASB Exposure Draft
- IFRS Exposure Draft
- FASB Exposure Drafts
- GASB Exposure Drafts
- Guidance Note on Audit of Public Charitable Institutions under section 12A of the Income-Tax Act, 1961
[Last date for comments: January 25, 2023]
- Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants - Amendments to Ind AS 1, Presentation of Financial Statements
[Last date for comments: January 30, 2023]
- Lease Liability in a Sale and Leaseback – Amendments to Ind AS 116, Leases
[Last date for comments: January 30, 2023]
- Publication of Annual Transparency Reports (ATR) by Auditors/Audit Firms
[Last date for Comments: February 16, 2023]
- Common Income Tax Return
[Last date for Comments: December 15, 2022]
- Invitation of comments from the public on changes being considered to the Insolvency and Bankruptcy Code, 2016
[Last date for Comments: February 7, 2023]
- Consultation Paper on refund process at IEPF Authority
[Last date for Comments: January 27, 2023]
- Discussion Paper on Securitisation of Stressed Assets Framework (SSAF)
[Last date for Comments: February 28, 2023] - Discussion Paper on Expected Loss (EL)-based Approach for loan loss provisioning by banks
[Last date for Comments: February 28, 2023]
- Consultation Paper on “Blocking of Funds for Trading in Secondary Market"
[Last date for Comments: February 16,2023] - Consultation Paper on Review of Regulatory Framework for Sponsors of a Mutual Fund
[Last date for Comments: January 29, 2023] - Consultation Paper: Standardised approach to valuation of investment portfolio of Alternative Investment Funds
[Last date for Comments: January 23, 2023]
- Consultation Paper: Regulatory Framework for Index Providers
[Last date for Comments: January 27, 2023]
- Consultation Paper on Strengthening the Investor Grievance Redressal Mechanism in the Indian Securities Market by harnessing Online Dispute Resolution mechanisms
[Last date for Comments: extended to January 27, 2023]
- Exposure Draft on Long-Term Fire Insurance products
[Last date for comments: December 22, 2022] - Exposure Draft on Long-Term Motor Products covering both Motor T P Insurance and Own Damage Insurance
[Last date for comments: December 22, 2022]
- Proposed Auditing Standard – The Auditor’s Use of Confirmation, and Other Proposed Amendments to PCAOB Standards
[Last date for Comments: February 20, 2023]
Financial Reporting Council (FRC) Draft:
- Consultation Document - Audit Committee Standard (November 2022)
[Last date for Comments: February 8, 2023] - Draft Minimum Standard for Audit Committees (November 2022)
[Last date for Comments: February 8, 2023]
- Proposed Part 10, Audits of Group Financial Statements
[Last date for Comments: May 2, 2023]
- Proposed International Standard on Auditing 500 (Revised)
Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs
[Last date for Comments: April 24, 2023]
- IFRS Accounting Standard
International Tax Reform—Pillar Two Model Rules
Proposed amendments to IAS 12
[Last date for Comments: March 10, 2023] - Third edition of the IFRS for SMEs Accounting Standard
[Last date for Comments: March 7, 2023]
- Proposed Accounting Standards Update
Leases (Topic 842)
Common Control Arrangements
[Last date for Comments: January 16, 2023]
- Proposed Statement of Financial Accounting Concepts
Concepts Statement No. 8, Conceptual Framework for Financial Reporting
Chapter 5: Recognition and Derecognition
[Last date for Comments: February 21, 2023]
- A Firm's System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms
Last date for Comments: February 1, 2023]
- Implementation Guidance Update—2023
Last date for Comments: January 20, 2023]
