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FAQs issued by ICAI
FAQs based on Auditor’s Opinion on financial statements
[Published in October 2025]
CA's Referencer - ICAI
Handbook on Certificates by Chartered Accountants: Comprehensive Checklist & Formats
[Published by ICAI in October 2025]
ICAI Technical Guide
Technical Guide on Disclosure and Reporting of Key Performance Indicators (KPIs) in Offer Documents
(Revised in October 2025)
From the ICAI - IndAS
Indian Accounting Standards (Ind AS): Disclosures Checklist
(Revised April 2024)
Download all "Ind As Reference Materials"
ICAI Guidance Note
Guidance Note on Financial Statements of Non-Corporate Entities
[Updated in August 2025]
Download all "ICAI Guidance Notes"
ICAI Publication - FAQs
FAQs on Management Representation Letter
[Published in August 2025]
Explore more ICAI Reference Materials"
ICAI Announcement
Accounting Standards Board
The Institute of Chartered Accountants of India
September 19, 2025
ANNOUNCEMENT
Announcement providing relaxation in compliance with the 'Guidance Note on Financial Statements of Non-Corporate entities' and 'Guidance Note on Financial Statements of Limited Liability Partnerships' for annual reporting period 2024-25
The Institute of Chartered Accountants of India (ICAI), in August 2023 issued ‘Guidance Note on Financial Statements of Non-Corporate Entities’ and ‘Guidance Note on Financial Statements of Limited Liability Partnerships’. The said Guidance Note(s) were made effective for financial statements covering periods beginning on or after April 1, 2024.
Considering the facts and circumstances and in the larger interest of the members, the Council of the ICAI has decided to provide relaxation in the compliance of the ‘Guidance Note on Financial Statements of Non-Corporate Entities’ and ‘Guidance Note on Financial Statements of Limited Liability Partnerships’ for annual reporting period 2024-25. The said Guidance Note(s) can be applied voluntarily for annual reporting period 2024-25.
It may be clarified that this announcement will not have any impact on the applicability of Accounting Standards and the Framework for the Preparation and Presentation of Financial Statements to these entities, and the same would continue to apply as per other relevant pronouncements of the ICAI.
ICAI Publication - GST
Suggestions on Practical Issues in GST
[Published in August 2025]
To read more "ICAI Publications", click here
ICAI - WIRC Publication
Excel utility – Check List for Tax Audit Form 3CD
[Published on September 3, 2025]
To download the Excel utility, click here
