Regulatory updates

Discussion Consultation India updates

Updates from ICAI

Back

ICAI has released the revised Ind AS disclosure checklist that has been updated to include the disclosure requirements added/amended as a part of the Companies (Indian Accounting Standards) Amendment Rules, 2023.

To access the text of the checklist, please click here

This publication is a compilation of some common non compliances regarding Standards on Quality Control, Standards on Auditing, audit reports, CARO, internal financial controls observed by QRB while conducting quality reviews. It also contains suggested guidance developed by the Auditing and Assurance Standards Board on these common non compliances.

The publication is in two parts as follows:

  • Part 1 contains the observations related to Engagement and Quality Control Standards.
  • Part 2 contains the observations related to CARO and internal financial controls.

In Part 1, observations have been classified standard wise. In Part 2, observations have been classified topic wise.

To access the text of Part 1 publication, please click here

To access the text of Part 2 publication, please click here

Our Insights

Tools and Enablers
Resources
Events and Webinars
Sectoral Insights

Reach out to us

;