ICAI - Guidance Notes
Guidance Notes on Auditing Aspects
- Guidance Note on Audit of Banks (2023 Edition)
- Guidance Note on Report Under Section 92E of The Income-Tax Act, 1961 (Transfer Pricing)
[Revised 2022] - Technical Guide on Audit of Charitable Institutions under Section 12A of the Income-tax Act, 1961
[Based on the law as amended by the Finance Act, 2022] - Guidance Note on Tax Audit u/s 44AB of the Income Tax Act, 1961
- Guidance Note on Audit of Banks 2022 edition
- Guidance Note on Audit of Banks 2021 edition
- Guidance Note on Revision of the Audit Report
- Guidance Note on tax Audit u/s 44AB of the Income-Tax Act, 1961 - Edition 2014
- Guidance Note on Report Under Section 92E of The Income-Tax Act, 1961 (Transfer Pricing) (Revised 2020)
- Guidance Note on the Companies (Auditor’s Report) Order, 2020
- Guidance Note on Audit of Consolidated Financial Statements (Revised 2016)
- Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
- Guidance Note on Reports in Company Prospectuses (Revised 2019)
- Guidance Note on Audit of Internal Financial Controls Over Financial Reporting
- Revised Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013
- Guidance Note on Reporting under Section 143 (3)(f) and (h) of the Companies Act, 2013
- Guidance Note on the Companies (Auditor's Report) Order, 2016
- Audit of Property, Plant and Equipment
- Audit of Accounts of Non-Corporate Entities (Bank Borrowers)
- Audit of Cash and Bank Balances
- Audit of Debtors, Loans and Advances
- Audit of Expenses
- Audit of Inventories
- Audit of Investments
- Audit of Liabilities
- Audit of Miscellaneous Expenditure (Revised)
- Audit of Payment of Dividend
- Audit of Revenue
- Capital and Reserves
- Certificate on Corporate Governance (Revised)
- Computer Assisted Audit Techniques (CAATs)
- Duty Cast on the Auditors under Section 45-MA of the Reserve Bank of India Act, 1934
- Independence of Auditors (Revised)
- Preparation of Financial Statements on Letterheads and Stationery of Auditors
- Guidance Note on Certification of XBRL Financial Statements
Guidance Notes on Accounting Aspects
- Guidance Note on Division I - Non Ind AS Schedule III to the Companies Act, 2013
(Revised January, 2022 Edition) - Guidance Note on Division I - Non Ind AS Schedule II to the Companies Act, 2013
(Revised January, 2022 Edition) - Guidance Note on Division III - Schedule III to the Companies Act, 2013 for NBFC that is Required to Comply with Ind AS
(Revised January, 2022 Edition) - Guidance Note on Accounting for Rate regulated Activities
- Guidance Note on Accounting for Self Generated CERs
- Guidance Note on Accounting for Real Estate Transaction
- Guidance Note on Accounting for Derivative Contracts (Revised 2021)
- Guidance Note on Accrual Basis of Accounting
- Guidance Note on Accounting by E-commerce Entities
- Guidance Note on Applicability of AS 25 and Measurement of Income Tax Expense for Interim Financial Reporting (Revised 2020)
- Guidance Note on Accounting for Share-based Payments (Revised 2020)
- Guidance Note on Accounting for Oil and Gas Producing Activities (Ind AS)
- Guidance Note on Combined and Carve–Out Financial Statements (September 2016)
- Guidance Note on Accounting for Depreciation in companies in the context of Schedule II to the Companies Act, 2013
- Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities (Issued May 15, 2015)
- Guidance Note on Accounting for Oil and Gas Producing Activities (revised 2013)
- Guidance Note on Accounting for Corporate Dividend Tax
- Guidance Note on Accounting Treatment for Excise Duty
- Guidance Note on Accounting for State-level Value Added Tax
- Guidance Note on Accounting by Schools
- Guidance Note on Accounting for Credit Available in Respect of Minimum Alternative Tax under the Income-tax Act, 1961
- Guidance Note on Accounting for Real Estate Transactions (Revised 2012)
- Guidance Note on Accounting Treatment for MODVAT/CENVAT
- Guidance Note on Turnover in case of Contractors
- Guidance Note on Accounting for Rate Regulated Activities
- Guidance Note on Accounting for Self-generated Certified Emission Reductions (CERs) (Issued 2012)
- Guidance Note on Accounting and Auditing of Political Parties