Exposure Drafts
- ICAI Exposure Drafts
- IFSCA Exposure Drafts
- MCA Exposure Drafts
- CCI Exposure Drafts
- SEBI Exposure Drafts
- IRDAI Exposure Drafts
- RBI Exposure Drafts
- Basel Committee Exposure Draft
- FASB Exposure Draft
- IFRS Exposure Draft
- PCAOB Exposure Draft
- IAASB Exposure Drafts
- IESBA Exposure Drafts
- Proposed Consequential provisions for non-compliance with CPE hours requirement on yearly basis from calendar year 2024 onwards
[Last date for comments: January 2, 2024] - ICAI Exposure Draft of Standards on Auditing for Limited Liability Partnerships
[Last date for comments: January 6, 2024] - Exposure Draft of Lack of Exchangeability - Amendments to Ind AS 21
[Last date for comments: December 1, 2023]
- Consultation paper on the proposed IFSCA (Payment Services) (Amendment) Regulations, 2024
[Last date for Comments: March 21, 2024]
- Consultation paper on the proposed International Financial Services Authority (Payments Regulatory Board) Regulations, 2024
[Last date for Comments: February 23, 2024]
- Consultation on refund process from IEPF Authority
[Last date for Comments: April 15, 2024]
- Report of the Committee on Digital Competition Law
[Last date for Comments: April 15, 2024]
- Amendment to Regulations 35, 37 and 50 of the Competition Commission of India (General) Regulations 2009
[Last date for Comments: March 27, 2024]
- CCI (Determination of Turnover or Income) Regulations, 2023
[Last date for Comments: January 25, 2024]
- Amendment in the CCI (General) Regulations, 2009
[Last date for Comments: January 1, 2024]
- Consultation paper on proposals to improve ease of doing business with respect to the additional disclosure framework for FPIs
[Last date for Comments: March 8, 2024] - Consultation Paper on Ease of Doing Business Initiatives for Mutual Funds
[Last date for Comments: March 25, 2024] - Consultation Paper on Ease of Doing Business Initiatives for Portfolio Managers
[Last date for Comments: March 7, 2024] - Consultation Paper on Relaxation in Timelines for Disclosure of Material Changes by Foreign Portfolio Investors
[Last date for Comments: February 28, 2024] - Consultation Paper on framework for providing flexibility to FPIs in dealing with their securities post expiry of their registration
[Last date for Comments: February 28, 2024] - Consultation Paper to revise and revamp nomination facilities in the Indian Securities Market
[Last date for Comments: March 8, 2024] - Consultation paper on flexibility to Category I and II AIFs to create encumbrance on their holding of equity in infrastructure sector investee companies to facilitate raising of debt by such investee companies
[Last date for Comments: February 23, 2024] - Addendum to Consultation Paper on Interim Recommendations of the Expert Committee for facilitating ease of doing business and harmonization of the provisions of ICDR and LODR Regulations
[Last date for Comments: February 9, 2024] - Consultation paper on proposal to enhance trust in the Alternative Investment Funds (AIF) ecosystem to facilitate Ease of Doing Business measures
[Last date for Comments: February 11, 2024] - Consultation Paper on providing flexibility to Alternative Investment Funds (AIFs), Venture Capital Funds (VCFs) and their investors to deal with unliquidated investments of their schemes beyond expiry of tenure
[Last date for Comments: February 2, 2024] - Consultation Paper on Interim Recommendations of the Expert Committee for facilitating ease of doing business and harmonization of the provisions of ICDR and LODR Regulations
[Last date for Comments: February 1, 2024] - Consultation paper on additional proposals regarding framework for issuance of subordinate units - REITs and InvITs
[Last date for Comments: January 31, 2024] - Consultation Paper on Amendments to SEBI Regulations with respect to Verification of Market Rumours
[Last date for Comments: January 18, 2024] - Consultation paper on ‘Introduction of optional T+0 and optional Instant Settlement of Trades in addition to T+1 Settlement Cycle in Indian Securities Markets'
[Last date for Comments: January 12, 2024]
- Exposure Draft Guidelines on Collateralized reinsurance transactions for placement of reinsurance business with Cross Border Reinsurers
[Last date for Comments: March 5, 2024] - IRDAI(Protection of Policyholders’ Interests and Allied Matters of Insurers) Regulations, 2024
[Last date for Comments: March 4, 2024] - IRDAI (Bima Sugam - Insurance Electronic Marketplace) Regulations, 2024
[Last date for Comments: March 4, 2024] - IRDAI (Actuarial, Finance and Investment Functions of insurers) Regulations, 2024
[Last date for Comments: March 4, 2024] - IRDAI (Rural, Social Sector and Motor Third Party Obligations) Regulations, 2024
[Last date for Comments: February 27, 2024] - IRDAI (Corporate Governance) Regulations, 2024
[Last date for Comments: February 23, 2024] - IRDAI (Registration, Capital Structure, Transfer of Shares and Amalgamation of Indian Insurance Companies) Regulations, 2024
[Last date for Comments: February 23, 2024] - IRDAI (Insurance Products) Regulations, 2023
[Last date for Comments: January 3, 2024] - IRDAI (Registration and Operations of Foreign Reinsurers Branches & Lloyd’s India) Regulations, 2024
[Last date for Comments: January 3, 2024]
- Draft Disclosure framework on Climate-related Financial Risks, 2024
[Last date for Comments: April 30, 2024] - Review of regulatory framework for Housing Finance Companies (HFCs) and harmonisation of regulations applicable to HFCs and Non-Banking Finance Companies (NBFCs)
[Last date for Comments: February 29, 2024] - Credit/Investment Concentration Norms – Government owned NBFCs
[Last date for Comments: February 29, 2024] - Draft Circular on Declaration of dividend by banks and remittance of profits to Head Office by foreign bank branches in India
[Last date for Comments: January 31, 2024] - Draft Directions on Bond Forwards under Section 45W of the RBI Act, 1934
[Last date for Comments: January 25, 2024] - Rationalisation of Licensing Framework for Authorised Persons (APs) under Foreign Exchange Management Act (FEMA), 1999
[Last date for Comments: January 31, 2024] - Draft Omnibus Framework for recognising Self-Regulatory Organisations for its Regulated Entities
[Last date for Comments: January 25, 2024]
Basel Committee Exposure Draft:
- Consultative Document - Disclosure of cryptoasset exposures
[Last date for Comments: January 31, 2024]
- Proposed Statement of Financial Accounting Concepts
Concepts Statement No. 8, Conceptual Framework for Financial Reporting
Chapter 6: Measurement
[Last date for Comments: March 20, 2024] - Proposed Accounting Standards Update
Debt—Debt with Conversion and Other Options (Subtopic 470-20)
Induced Conversions of Convertible Debt Instruments
[Last date for Comments: March 18, 2024]
- Financial Instruments with Characteristics of Equity
Proposed amendments to IAS 32, IFRS 7 and IAS 1
[Last date for Comments: March 29, 2024]
- Proposals Regarding False or Misleading Statements Concerning PCAOB Registration and Oversight and Constructive Requests to Withdraw from Registration
[Last date for Comments: April 12, 2024]
- Proposed International Standard on Auditing 240 (Revised)
The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
and
Proposed Conforming and Consequential Amendments to Other ISAs
[Last date for Comments: Jun 5, 2024]
- Proposed Narrow Scope Amendments to: ISQM, ISA and IRE 2400
as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code
[Last date for Comments: April 8, 2024]
- Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting – Clean Version
[Last date for Comments: May 10, 2024]
- Using the Work of an External Expert
[Last date for Comments: April 30, 2024]