Indian News

• Higher pension scheme: EPFO extends deadline to upload details till Dec 31
• I-T Department to keep panel of cost accountants
• Google, Facebook, Edtech companies may have to pay up to 18% IGST
• NFRA has powers to check past audits: Ex-chief Rangachari Sridharan
• Can't block ITC for GST on obligatory transport for women employees: AAR
• Show cause notices to e-gaming cos for GST evasion as per legal rule: CBIC
• Increased monthly GST collections mainly on account of higher compliance: CBIC chief
• Fintech firms rush to make tweaks as new data protection law looms
• Not disclosing foreign shares, investments, assets in your ITR can lead to penalty of Rs 10 lakh
• Dream11 challenges ₹40,000 Cr GST evasion notice in Bombay High Court: Report
• Centre extends RoDTEP scheme till June 30 amid faltering exports
• Nominee rule changed for trading accounts; demat account nomination deadline extended
• 52nd meeting of GST Council to be held on October 7 at Vigyan Bhawan
• CBDT extends safe harbour option to convertible preference shares
• DGGI raises Rs 55,000-crore tax demand from Dream11, other online gaming companies
• Income-tax appellate tribunal relief for TCS over use of 'Tata' brand name
• FCRA registered NGOs will have to give details of assets created using foreign funds
• Fraud tag on small trades: Sebi moves SC
• NFRA says biggest focus is to ensure that auditors do their job properly
• Banks must not classify customer complaints as queries, says RBI

Click here for complete Indian News Listings

International News

• PCAOB adopts new audit confirmation standard
• PCAOB fines Deloitte's Colombia firm $900K for violations
• Financial restatements surge among SPAC startups
• 75% of companies unprepared for coming ESG audits: KPMG
• PCAOB fines BDO USA $2M over audit violations
• KPMG could face ‘record’ fines over Carillion audits
• 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

Click here for complete International News Listings

Reference Updates

• SEBI Master Circular for Merchant Bankers 
• MCA eForms Updated as on September 27, 2023
• 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

Tax Laws Update

• Income Tax Notification No.82: Forms for report of audit or inventory valuation under section 142(2A) - Amendment to Form 6B and New Form 6D
• Customs Notification No.71(NT): Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
• Customs Update - Sep 29, 2023
• 3 IGST Notifications - Sep. 27, 2023
• Income Tax Notification No.2/2023: Procedure, format and standards for filling an application for grant of certificate for TDS at lower rates or no TDS
• GST Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1
• Income Tax Notification No.81: The Income-tax (Twenty first Amendment), Rules, 2023 - Amendment to Rule 11UA(2) - Safe Harbour Rules and computation of Fair Market Value
• CGST Notification No.47: Amendment to Notification No. 30/2023-CT dated 31st July, 2023 (special procedure to be followed by a registered person engaged in manufacturing of certain goods)
• 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

Corporate Laws Update

• SEBI Circular: Nomination for Mutual Fund Unit Holders – Extension of timelines
• IBBI Circular: Clarification w.r.t. Liquidators’ fee under Regulation 4(2)(b) of IBBI (Liquidation Process) Regulations, 2016
• DGFT Notification No.33: Extension of RoDTEP scheme for exports made from 01.10.2023
• SEBI Circular: Extension of timelines for nomination in demat accounts
• MCA Circular No.9: Clarification on holding of AGM and EGM through Video Conference or Other Audio Visual Means - Extension of timeline
• RBI Circular: Display of information - Secured assets possessed under the SARFAESI Act, 2002
• DGFT Update - Sep. 25, 2023
• 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

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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