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Recently, the Institute of Chartered Accountants of India (ICAI) issued the Checklist on Standards on Auditing. The publication covers the checklist on all 38 Standards on Auditing (SAs), thereby incorporating various audit requirements provided in this regard. It also contains various “Notes” to explain these checklists, wherever deemed necessary and contains the relevant guidance, as enunciated in the SAs.

To access the text of the checklist, please click here

Recently, SEBI through notifications dated 25 July 2022 and 19 September 2022 had prescribed the detailed framework for Social Stock Exchange (SSE) in India. Consequently, ICAI, through the Sustainability Reporting Standards Board (SRSB) had issued 16 Social Audit Standards (SAS) and a detailed framework for the same.

In this regard, ICAI has released a Compendium of Social Audit Standards (the compendium). The compendium contains the text of various SAS, framework for SAS, preface and a glossary of terms for ease of reference of the users.

To access the text of the compendium, please click here

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