CA's Referencer
Explore "From the ICAI" section
- New formats for financials of Non Corporate entities
Excel utilities for New formats
[Published by ICAI] - Audit Quality Maturity Model version 2.0 (AQMM v 2.0)
[Version 2.0]
[Issued on August 22, 2024] - Saransh - Last Mile Referencer for Direct Tax Laws and International Taxation
[Published in January 2024] - Excel Utility for Bank Branch Audit
[2024 edition] - Commonly Found Errors in Reporting Practices
[Issued in January 2024] - Utility to Generate Audit Engagement Letters
- Form for Disclosue of Fees Received by CA Firm as per Reporting Requirements under Code of Ethics
- Quick Referencer for Tax Audit u/s 44AB of The Income Tax Act, 1961 (AY 2023-24)
[Issued in July 2023] - Audit Working Paper Templates
[Issued in June 2023] - Audit Quality Maturity Model – Revised Version 1.0
(AQMM Rev v1.0)
[Issued on September 6, 2022] - Revised Minimum Recommended Scale of Fees for the Professional Assignments done by the Chartered Accountants
- Saransh - Last Mile Referencer for Accounting
- NFRA Auditor-Audit Committee Interaction Series 3 -
Related Parties
[Published on March 28, 2025] - NFRA Auditor-Audit Committee Interaction Series 2 -
Audit Strategy and Planning
[Published on March 28, 2025] - NFRA Inspection Report 2023 - M/s Deloitte Haskins & Sells LLP
[Published on March 28, 2025] - NFRA Inspection Report 2023 - M/s Walker Chandiok & Co LLP
[Published on March 28, 2025] - NFRA Inspection Report 2023 - M/s SRBC & Co. LLP
[Published on March 28, 2025] - NFRA Auditor-Audit Committee Interaction Series 1 - Part 2
Audit of Accounting Estimates and Judgments
Income Taxes - Ind AS 12
[Published on March 7, 2025] - PWCA LLP – Inspection Report 2023
[Published on February 13, 2025] - NFRA Auditor-Audit Committee Interaction Series 1 –
Accounting Estimates - Expected Credit Losses
[Published on January 10, 2025] - Responsibilities of Principal Auditor and Other Auditors in Group Audits
- Statutory Auditors’ Responsibilities in relation to Fraud in a Company
- Audit Quality Inspection Guidelines
- Non-Accrual of interest on borrowings by the companies in violation of Indian Accounting Standards
- NFRA: Non-Accrual of interest on borrowings by the companies in violation of Indian Accounting Standards
- NFRA: Audit Quality Inspection Guidelines
- Accounting Standards: Quick Referencer[as on February 1, 2024]
- Checklist on Standards on Auditing [June 2023 edition]
- Accounting Standards (AS) : Disclosures Checklist [Revised in October, 2022]
- Indian Accounting Standards (Ind AS): Disclosures Checklist (Revised November 2022)
- Accounting Standards: Quick Referencer for Micro Non-Company Entities [Issued in May 2021]
- Multiple Choice Questions (MCQs) on Engagement and Quality Control Standards
- Ready Referencer on Engagement and Quality Control Standards
- Utility for Determining Materiality
- Measuring Cost of Regulation (CoR) in India [Issued by DPIIT in April 2023]
- Report on Framework for Use of Mediation under the Insolvency and Bankruptcy Code, 2016
by Expert Committee constituted by the IBBI [January 2024] - Handbook on Certification of Form CSR-1
- Handbook on Audit of CSR Activities
- Handbook on Role of Women Directors
- Statutory Compliances by LLPs as per LLP Act, 2008 and Rules thereunder
- IBBI: Format for Serving a Copy of Application for Initiation of CIRP
- State wise stamp duty rules for eForm INC-2/ INC-7/ INC-29, Memorandum of Association (MoA), Articles of Association (AoA), eForm SH-7 and eForm FC-1)
List of banks for tax payments available at e-Pay Tax service at e-Filing Portal [As on March 5, 2025]
CBDT Guide for Departmental Officers:
Assessment of Charitable / Religious Trusts and Institutions [Version 1.1]
Administrative Handbook 2025
[Published by Income Tax Department]
Indian Revenue Service
Civil List 2024
[Published by Income Tax Department]
- Background Material on GST - Volume 1 [Issued by ICAI - January 2024 edition]
- Background Material on GST - Volume 2 [Issued by ICAI - January 2024 edition]
- Handbook of GST Law & Procedures [For Departmental Officers]
- Background Material on GST Demands & Appellate Remedies [Issued by ICAI - November 2023]
- Letter of Undertaking Format for export of goods or services without payment of integrated tax
- Duty Drawback Rates for 2023-24
- Customs Post Clearance Audit Formats:
CUS PCA 1 - Transaction Based Audit (TBA)
CUS PCA 2 - Premises Based Audit (PBA)
CUS PCA 3 - Theme Based Audit (ThBA)
CUS PCA 4 - Status of Audit Para
- Format of Due Diligence Certificate to be Given by the Debenture Trustee at the time of Filing of Draft Offer Document / Placement Memorandum
- Format of Due Diligence Certificate to be Given by the Debenture Trustee at the time of Filing of Listing Application by Issuer
- Format of Compliance Report on Governance for InvITs
- Format of Compliance Report on Governance for REITs
- Format for Annual Secretarial Compliance Report for REITs
- Format for Annual Secretarial Compliance Report for InvITs
- Model Tripartite Agreement between the Issuer Company, Existing Share Transfer Agent and New Share Transfer Agent
