Tag: Guidelines
ICAI has issued guidelines for auditors withdrawing from the audit work through mid-term resignation, which includes auditor’s responsibilities and professional obligations to be complied with, specially in the case of listed …
The AASB of ICAI has withdrawn the “Implementation Guide on Auditor‘s Report under Rule 11(d) of Companies (Audit and Auditors) Amendment Rules, 2017 and Amendment to Schedule III to Companies …
ICAI has issued ‘Implementation Guide’ on ‘Revised SA-610: Using the Work of Internal Auditors’, for practical guidance of members. Revised SA-610 was issued in Feb. 2016 to be applicable from …
ICAI has released an E-Handbook for guidance on HSN classification under GST, to facilitate correct determination of applicable classification/ GST rate for respective goods and services, by considering relevant …
ICAI has issued Implementation Guide on Revised SA 700, SA 705 and SA 706, in view of new formats of audit reports having been prescribed under these audit standards …
ICAI has issued an Implementation Guide on ‘SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report’, for guidance of members in discharging their reporting responsibilities under this …
CBEC has issued clarifications on various GST return filing FAQs/aspects, such as due dates, applicability and quantum of late fee, amendment of errors in submitting/filing FORM GSTR-3B, and other …
CBEC has issued Instructions/ Guidelines to Field Formations for smooth handling of the Refunds of IGST paid on export of goods (by exporters) under Rule 96 of CGST Rules …
CBDT Prescribes Procedure for submission of Form 67 under IT Rule 116 relating to deduction for Foreign Tax Credit (FTC) while filing Statement/ Return of Income (ITR) by a Resident …
The Companies Act, 2013 had introduced Section 143(3)(i) which requires the statutory auditors of companies to report on adequacy and operating effectiveness of internal financial controls system of the …