Tag: Guidelines
Get a comprehensive understanding of the new reporting requirement under Rule 11(g) on Accounting Software (Audit Trail) and the ICAI Implementation Guide that provides detailed guidance to auditors.
The ICAI has released a comprehensive Implementation Guide in the form of FAQs to help auditors obtain and handle written representations in compliance with SA 580. Read on to …
The ICAI has published the revised 2023 edition of the "Technical Guide on Expatriates Taxation" to clarify important international tax issues, like residential status, salary taxability, PF rules for …
Discover what XBRL is and how it benefits all types of organizations involved in financial data reporting. Learn about its advantages, implementation, and future prospects.
The ICAI has published a Guide on Withholding Taxes (TDS) on Payments to Non-Residents under Section 195 of the Income Tax Act, 1961, and Forms 15CA and 15CB to …
The ICAI has released a “Technical Guide on Digital Assurance” to provide guidance to members on the use of technology in audits (January 2023 Edition). The ICAI came to …
ICAI has published the revised “Technical Guide on Royalty and Fees for Technical Services” (December 2022 Edition), which incorporates all the amendments made by the Finance Act, 2022, for …
The ICAI has published a revised ‘Handbook on Invoicing under GST’ (November 2022 Edition) to provide stakeholders with guidance on the GST provisions relating to invoicing, including recent amendments …
The “Implementation Guide to Standard on Auditing (SA) 230: Audit Documentation (Revised 2022 Edition)” has been released by the ICAI. It’s worth noting that auditors must adhere to the …
For the benefit of Members and other stakeholders, the ICAI has published a revised checklist on the disclosure requirements prescribed by accounting standards (AS) 1 to 29 (October 2022 …