Google+
Search: Search
 
Follow us
   
Announcement on Amendment to SA 230- Retention Period for Engagement Documentation (Working Papers) - (28-05-2010)

Share this page:


ANNOUNCEMENT FOR THE ATTENTION OF THE MEMBERS

Consequential Amendment to Audit Documentation Retention Period in Standard on Auditing (SA) 230, Audit Documentation

The Council of the Institute of Chartered Accountants of India had in August 2009, pursuant to the provisions of Rule 12 of the Chartered Accountants (Procedures of Investigations of Professional and Other Misconduct and Cases) Rules, 2007 had amended the audit documentation retention period appearing as ten years in paragraph 83 of Standard on Quality Control 1 to seven years.

As a consequence of the above decision of the Council, with the issuance of this announcement by the Auditing and Assurance Standards Board, the audit documentation retention period appearing as ten years in paragraph A23 of the Standard on Auditing (SA) 230, Audit Documentation, issued in January 2009, shall also stand amended to seven years.

Last updated on 1st August, 2012
     
    Students
    ICAI Cloud Campus
    BoS Knowledge Portal
    BoS Announcements
    At a Glance: CA Course
    e-Sahaayataa
    Examinations
    e-Services
     
    Members
    Know Rules & Regulations
    Post-Qualification Courses
    Generously Contribute to CABF
    Know the CPE Hours credit status
    e-Sahaayataa
    Examinations
    Empanelment
    e-Services
    Become Examiner with ICAI
    Other Imp. Links
     
    Employers
    Understand benefits that you get/Register as an employer
    Upload Jobs & Training Assignments/Review CVs/Shortlist Applications/Search for Professional Assistance
     
    Resources
    Download Standards
    View Notifications
    Look up Guidance Notes & Interpretations
    Digital Learning Hub
    Centralized Distribution System
    Free Download - Publications
    Publications
    Committee Pages
    Other Useful Links
     
    Events
    View Committee Events
    Look up CPE Events in my location
    Report on an Event
    Photo Gallery
     
    Official Directory  |  Web Mail  |  Feedback  |  Contact Us
    Best viewed on screen resolution 1024x768 pixels