Reference Updates
- ICAI: FAQs based on Auditor’s Opinion on financial statements
- CA's Referencer: ICAI Handbook on Certificates by Chartered Accountants: Comprehensive Checklist & Formats
- ICAI Technical Guide: Disclosure and Reporting of KPIs in Offer Documents (Revised in October 2025)
- ICAI: Indian Accounting Standards (Ind AS): Disclosures Checklist
- ICAI: Guidance Note on Financial Statements of Non-Corporate Entities [Updated in August 2025]
- PCAOB Reference Material: Audit Focus Series - Engagement Acceptance
- ICAI Publication: Income Tax Act, 2025 (Including Tabular Mapping of Sections vis-a-vis Income-tax Act, 1961)
