Exposure Drafts
- ICAI Exposure Draft
- CBDT Exposure Draft
- IBBI Exposure Draft
- SEBI Exposure Drafts
- RBI Exposure Drafts
- IRDAI Exposure Drafts
- ICAEW Exposure Draft
- PCAOB Exposure Draft
- IFRS Exposure Drafts
- FASB Exposure Drafts
- IAASB Exposure Draft
- FRC Exposure Drafts
- UK Draft Exposure Draft
- Guidance Note on Transfer of Capital Reserve
[Last date for Comments: April 20, 2023]
- Draft Rule 11UA regarding Method for Computation of Fair Market Value of Unquoted Equity Shares for the purposes of section 56(2)(viib) of the Income-Tax Act, 1961
[Last date for Comments: June 5, 2023]
- The IBBI invites comments from the public on the Regulations notified under the Insolvency and Bankruptcy Code, 2016
[Last date for Comments: December 31, 2023]
- Consultation Paper on Framework for mandating additional disclosures from FPIs that fulfil certain objective criteria
[Last date for Comments: June 20, 2023] - Consultation paper on proposal with respect to pro-rata and pari-passu rights of investors of Alternative Investment Funds (AIFs)
[Last date for Comments: June 4, 2023] - Consultation Paper on Price Band formulation for scrips in Equity Derivatives segment to strengthen volatility management and minimise information asymmetry
[Last date for Comments: June 5, 2023] - Consultation paper on reduction of timeline for listing of shares in Public Issue from existing T+6 days to T+3 days
[Last date for Comments: June 3, 2023] - Consultation paper on Institutional Mechanism for Asset Management Companies for deterrence of possible market abuse and fraudulent transactions
[Last date for Comments: June 8, 2023] - Consultation Paper on the proposal to review Qualified Institutional Buyer status of Alternative Investment Funds, Venture Capital Funds and Foreign Venture Capital Investors
[Last date for Comments: June 1, 2023] - Consultation Paper on Strengthening of Investor Grievance handling mechanism through SCORES and linking to the Online Dispute Resolution mechanism approved by SEBI
[Last date for Comments: May 29, 2023] - Consultation paper on proposal enabling direct participation by clients/ participants in the Limited Purpose Clearing Corporation - tri-party repo for corporate bonds
[Last date for Comments: May 29, 2023] - Consultation Paper on Review of Total Expense Ratio charged by Asset Management Companies (AMCs) to unitholders of schemes of Mutual Funds to facilitate greater transparency and accrual of benefits of economies of scale to investors
[Last date for Comments: June 8, 2023] - Consultation paper on streamlining regulatory framework for registration of Foreign Venture Capital Investors (FVCIs)
[Last date for Comments: May 31, 2023] - Consultation paper on proposed amendment to SEBI (Alternative Investment Funds) Regulations, 2012 to strengthen governance mechanisms of Alternative Investment Funds (AIFs)
[Last date for Comments: May 31, 2023] - Consultation paper on draft SEBI (Prohibition of Unexplained Suspicious Trading Activities in the Securities Market) Regulations, 2023
[Last date for Comments: June 2, 2023] - Consultation Paper on proposed review of the definition of Unpublished Price Sensitive Information (UPSI) under SEBI (Prohibition of Insider Trading) Regulations, 2015 to bring greater clarity and uniformity of compliance in the ecosystem
[Last date for Comments: June 2, 2023] - Consultation paper on Special Rights and Role of Sponsor in REITs and InvITs
[Last date for Comments: May 29, 2023] - Consultation paper on expanding definition of Qualified Institutional Buyers for Debt Securities
[Last date for Comments: May 29, 2023] - Consultation paper on Delisting of Non-Convertible Debt Securities
[Last date for Comments: May 26, 2023] - Regulatory Framework for Micro, Small and Medium REITs (MSM REITs)
[Last date for Comments: May 27, 2023]
- Draft Master Directions on Cyber Resilience and Digital Payment Security Controls for Payment System Operators
[Last date for Comments: June 30, 2023] - Draft Circular on Fair Lending Practice - Penal Charges in Loan Accounts
[Last date for Comments: May 15, 2023]
- Bima Vahak Guidelines
[Last date for comments: June 22, 2023] - Amendments to Insurance Advertisements and Disclosure Regulations
[Last date for comments: May 25, 2023] - Exposure Draft Guidelines on Remuneration of Non-Executive Directors and Key Managerial Persons of Private Sector Insurers
Download this ZIP file for Drafts and Accompanying Documents
[Last date for Comments: May 15, 2023]
- Proposed Revisions to the Code Addressing Tax Planning and Related Services (Issued by IESBA)
[Last date for Comments: May 18, 2023]
- Proposed Auditing Standard – Responsibilities of the Auditor in Conducting an Audit
[Last date for Comments: May 30, 2023]
- IFRS Sustainability Disclosure Standards - Consultation on Agenda Priorities
[Last date for Comments: September 1, 2023] - International Tax Reform—Pillar Two Model Rules - Proposed amendments to the IFRS for SMEs Standard
[Last date for Comments: July 17, 2023] - IFRS Sustainability Disclosure Standard
Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates
[Last date for Comments: August 9, 2023] - Amendments to the Classification and Measurement of Financial Instruments
Proposed amendments to IFRS 9 and IFRS 7
[Last date for Comments: July 19, 2023]
- Leases Implementation Guidance - Amendments to Technical Release 20
[Last date for Comments: June 30, 2023] - Proposed Accounting Standards Update
Compensation—Stock Compensation (Topic 718)
Scope Application of Profits Interest Awards
[Last date for Comments: July 10, 2023] - Proposed Accounting Standards Update
Intangibles — Goodwill and Other — Crypto Assets
Accounting for and Disclosure of Crypto Assets
[Last date for Comments: June 6, 2023] - Proposed Accounting Standards Update
Income Taxes (Topic 740)
Improvements to Income Tax Disclosures
[Last date for Comments: May 30, 2023]
- Proposed International Standard on Auditing 570 (Revised 202X)
Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs
[Last date for Comments: August 24, 2023] - Proposed Part 10, Audits of Group Financial Statements
[Last date for Comments: May 2, 2023] - Proposed International Standard on Auditing 500 (Revised)
Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs
[Last date for Comments: April 24, 2023]
- Proposed International Standard on Auditing (UK) 505 (Revised)
External Confirmations
[Last date for Comments: September 1, 2023] - Consultation Paper - Corporate Governance Code
[Last date for Comments: September 13, 2023] - Consultation Paper - Technical Actuarial Standards for Pensions
[Last date for Comments: August 4, 2023] - Audit Enforcement Procedures: Consultation on proposed amendments 2023
[Last date for Comments: May 5, 2023]
- Future financial services regulatory regime for cryptoassets - Consultation and call for evidence
[Last date for Comments: April 30, 2023 to be sent toThis email address is being protected from spambots. You need JavaScript enabled to view it. ]