Indian News

• PCAOB offers forum for auditors; SEC releases several updates
• IESBA revises ethics handbook for accountants
• Respond to intimation of past tax demands for faster refund: I-T dept
• Creditors get more time to file insolvency claims
• Rising GST mop-up an outcome of improved compliance: CBIC chairman
• Govt to make IT hardware import authorisation process online, seeks data
• Alleged GST evasion by online gaming companies seen at nearly Rs 31,000 crore
• SEBI eases norms for large corporates tapping debt market
• RBI proposes lenders identify 'wilful defaulters' within six months
• Liquidity deficit in banks hits ₹1.5L crore
• India regulator firms 'corporate group' definition amid offshore funds scrutiny
• Wealthy individuals get I-T summons over non-resident status
• Sebi slaps Rs 6 cr fine on DHFL's former promoters for disclosure lapses
• 200 taxmen, 28 locations: I-T raids 5 realtors, finds 'Rs 400cr tax evasion'
• Fake billing: 12 firms face Rs 50.19 crore GST penalty
• Ice cream topping crackle likely to attract 18 per cent GST on AAR ruling
• Surety bonds must complement bank guarantee: Irdai's Debasish Panda
• AAR: ‘School bus fees exempt from GST’
• GST fraud busted in Maharashtra's Palghar, private firm's proprietor arrested
• SFIO arrests chartered accountant for role during demonetisation
• India's e-commerce exports have a lot to complain about banking issues
• Time limit under GST to claim input tax credit constitutionally valid: HC

Click here for complete Indian News Listings

International News

• US Federal Reserve leaves key interest rate unchanged, sees hike by year-end
• FASB weighs software capitalization threshold
• UK risks losing its global reputation for best practice in corporate governance, ICAEW warns
• PCAOB Proposes Expanded Liability for Individual Auditors Involved in Firm Violations
• PCAOB finds faults in more than half of PwC Canada, BC accounting firms' audits
• ECB hikes, cuts growth outlook; US core inflation remains bit firmer
• Russian central bank hikes key interest rate to 13%
• EY Falls Just Shy of $50 Billion in Global Revenue for 2023
• Audit profession must ‘face up’ to common issues causing accounts delays, experts say
• 'No appetite for action’: ASIC response to audit breaches under fire
• Australia: BDO audit partner banned until 2024 after botched financial report
• PCAOB fines Canadian audit firm and its sole partner
• PwC to curtail consulting work for US audit clients to reduce conflict risk
• Auditing and Accounting Boards Should Work Together to Have Common Going Concern Standard, Former PCAOB Chief Auditor Says
• FASB finalizes new fair value crypto accounting
• SEC readies revised rules for reports on sustainability
• FASB raises tax transparency bar
• Australia: Big four earn 99.3pc of top companies’ audit fees
• FASB issues new chapter of its Conceptual Framework
• AICPA seeks comments on proposed changes to QM standards

Click here for complete International News Listings

Reference Updates

• IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 - Updated
• IBBI (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) Regulations, 2016 - Updated
• RBI Master Direction: RBI (Prudential Regulations on Basel III Capital Framework ... for All India Financial Institutions) Directions, 2023
• The Mediation Act, 2023
• Income Tax FAQs: DSC related issues and solutions
• RBI Master Direction: Master Direction - Classification, Valuation and Operation of Investment Portfolio of Commercial Banks (Directions), 2023
• FASB Statement of Financial Accounting Concepts: The Reporting Entity
• ICAI Technical Guide on Audit of Non-Banking Financial Companies (Revised 2023 Edition)
• ICAI Guidance Note on Tax Audit under Section 44AB [Revised 2023]
• 3 New Income Tax Forms
• International Content: FASB: Conceptual Framework for Financial Reporting
• Revised FAQs for Income Tax Form 27C
• IESB reference materials
• IFRS Sustainability Disclosure Standards
• IAASB reference materials
• FASB reference materials
• FRC reference materials
• IPSASB reference materials
• PCAOB reference materials
• IFAC reference materials
• International Content
• ICAI Announcement: Amendments to Preface to Auditing Standards and Clarification thereof
• ICAI Guidance Note on Financial Statements of Non-Corporate Entities
• ICAI Guidance Note on Financial Statements of Limited Liability Partnerships

Tax Laws Update

• Income Tax Notification No.80: Classes of NBFCs u/s 43B(da) notified
• Income Tax Notification No.79: Classes of NBFCs u/s 43D notified
• Customs Exchange Rate Notification No.68(NT) dated 21.09.2023
• Customs Circular No.22: Implementation of Ex-Bond Shipping Bill in ICES 1.5
• GST Advisory: Geocoding Functionality for the Additional Place of Business
• Income Tax Circular No.16: Due Date ​Extension for filing of Form 10B/10BB and Form ITR-7 for the AY 2023-24
• Notification No.67(NT): Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
• Central Excise Update - Sep. 18, 2023
• GST Notification for Constitution of GST tribunals
• Customs Update - Sep. 15, 2023
• GST Advisory: Time limit for Reporting Invoices on the IRP Portal
• Customs Corrigendum to Notification No.33/2022-Customs (ADD) dated 30.12.2022
• Income Tax Notification No.71: Notification u/s 47 of Income tax Act 1961
• Customs Notification No.9(ADD): ADD on imports of "Flat base steel wheels" exported from China PR
• CGST Notification No.45: The Central Goods and Services Tax (Third Amendment) Rules, 2023
• Customs Notification No.64(NT): Exchange Rate Notification dated 06.09.2023
• Customs Instruction No.27: Streamlining of Customs Post Clearance Audit (PCA) Work
• Customs Update - Sept. 5, 2023
• Central Excise Update - Sept. 5, 2023
• Customs Notification No.63(NT): Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
• Income Tax Notification No.73: Insertion of Rule 134 to the Income Tax Rules 1962
• GST Advisory: Introducing Electronic Credit Reversal and Reclaimed statement
• Income Tax Notificaiton No.72: Corrigendum to Notification No.65 (Valuation of Residential Accommodation provided by Employer)

Corporate Laws Update

• IBBI Explainer - IBBI (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2023
• RBI Notification: Data Quality Index for Commercial and Microfinance Segments by Credit Information Companies
• SEBI (Listing Obligations and Disclosure Requirements) (Fourth Amendment) Regulations, 2023
• SEBI Circular: Redressal of investor grievances through the SCORES Platform and linking it to Online Dispute Resolution platform
• DGFT Public Notice No.31: De-listing of agencies authorized to issue Certificates of Origin
• IRDAI Circular: Directions from TRAI for curbing the menace of Unsolicited Commercial Communication
• SEBI Circular: Regulatory Reporting by AIFs
• MCA Notification: Extension of period of the Company Law Committee
• IRDAI Circular: Constitution of Inter-Disciplinary Standing Committee on Cyber Security
• RBI Circular: Release of Movable / Immovable Property Documents on Repayment/ Settlement of Personal Loans
• SEBI Circulars: Board nomination rights to unitholders of REITs / InvITs
• DGFT Notification No.31: Amendment in Export Policy of Food Supplements containing botanicals
• RBI Circular: Section 42(1A)- Requirement for maintaining additional CRR
• SEBI Circular: Mechanism for Sharing of Information by Credit Rating Agencies to Debenture Trustees
• SEBI Circular: New format of Abridged Prospectus for public issues of Non-Convertible Debt Securities and/or Non-Convertible Redeemable Preference Shares
• SEBI Circular: Change in mode of payment w.r.t. SEBI IPEF Bank A/c
• SEBI Circular: Clarification regarding investment of Mutual Fund schemes in units of Corporate Debt Market Development Fund
• IBBI Circular: Filing of CIRP Forms for the purpose of monitoring corporate insolvency resolution processes and performance of insolvency professional entities

CA's Referencer & Articles

• Article: Audit Quality management standards: How to perform a root cause analysis
• CA's Referencer: NFRA
• Additions to CA's Referencer - Company Law
• Quick Referencer for Tax Audit u/s 44AB of The Income Tax Act, 1961 (AY 2023-24)
• Article: Peer review findings in audits of not-for-profits: What auditors need to know
• CA's Referencer: SEBI: New additions
• Article: Quality management standards: How to identify risks and design responses
• CA's Referencer: Accounting Standards - Disclosures Checklist
• CA's Referencer: Accounting Standards: Quick Referencer for Micro Non-Company Entities
• CA's Referencer: Audit Working Paper Templates 
• CA's Referencer: MCQs on Engagement and Quality Control Standards
• CA's Referencer: Ready Referencer on Engagement and Quality Control Standards
• Income Tax Penalties & Prosecution - For AY 2024-25
• Income Tax Penalties - For AY 2024-25
• TDS From Payment on Transfer of Certain Immovable Property - For AY 2024-25
• Various Threshold Limits under the Income Tax Act - For AY 2024-25
• Income Tax - Periods of Limitation - For AY 2024-25
• Treatment of Income from Different Sources - For AY 2024-25
• Income Tax Benefits Available to Non- Residents - For AY 2024-25
• Income Tax Benefits Available to Small Businessmen - For AY 2024-25
• Income Tax Benefits Available Exclusively to Resident Persons and Indian Companies - For AY 2024-25
• Income Tax Benefits Available Only To Individuals & HUFs - For AY 2024-25
• Income Tax Benefits Available to Salaried Persons - For AY 2024-25
• CA's Referencer: Income Tax Rates - AY 2024-25 and 2023-24
• CA's Referencer: Tax rates as per IT Act vis a vis Tax Treaties

From the ICAI

ICAI Announcements

Accounting Standards

Accounting Standards for Local Bodies

Indian Accounting Standards - Ind AS 

Ind AS Technical Facilitation Group (ITFG)

Standards on Quality Control (SQCs)

Standards on Internal Audit

Guidance Notes

Technical Guides 

Implementation Guides 

ICAI Publications

FAQs issued by ICAI 

International Content

  
International Financial Reporting Standards (IFRS)

IFRS Sustainability Disclosure Standards
  

IFAC Reference Materials

IAASB Reference Materials

FASB Reference Materials

IESB Reference Materials

IPSASB Reference Materials

PCAOB Reference Materials

FRC Reference Materials

Acts / Regulations & FAQs

ICAI Acts / Regulations  

Income Tax FAQs

MCA FAQs

IBBI Acts / Regulations
IBBI FAQs

CCI Acts / Regulations

SEBI Acts / Regulations
SEBI FAQs

RBI Acts / Regulations

IRDA Acts / Regulations

DGFT Acts / Regulations
DGFT FAQs

Customs Acts / Regulations 

Exposure Drafts

• RBI Draft Master Direction on Treatment of Wilful Defaulters and Large Defaulters
• PCAOB Exposure Draft: Proposed Amendments to PCAOB Rule 3502 Governing Contributory Liability
• IFRS Exposure Draft: Annual Improvements — Volume 11
• CCI Draft: The Competition Commission of India (Combinations) Regulations, 2023
• AICPA Exposure Draft: Proposed Statement on Standards for Attestation Engagements
• SEBI Consultation Paper on Performance Validation Agency

Go to the "Exposure Drafts" listings to access all Exposure Drafts

Useful Forms

Income Tax Forms

Income Tax Return Forms for AY 2023-24

Income Tax eFiling Utilities

All Income Tax Forms and Fillable Forms

Wealth Tax Forms

GST Forms

MCA Forms

IBBI Forms

NCLAT Forms

DGFT Forms

Customs Forms

Central Excise Forms

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