Announcements Applicable as on date :
- FAQs on Important Principles enunciated in Standards on Auditing w.r.t. Auditor’s Opinion and Audit Sampling
- Announcement on External Confirmations through Third Party Vendors
- Withdrawal of the Guide to Reporting on Proforma Financial Statements (Pursuant to the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009)
- Announcement on Guidance Note on the Companies (Auditor’s Report) Order, 2020
- Advisory for Statutory Bank Branch Auditors w.r.t. Specific Considerations while conducting Distance Audit / Remote Audit / Online Audit of Bank Branch under current Covid-19 situation.
- Addendum to Guidance Note on Audit of Banks, 2020 Edition issued by the Auditing and Assurance Standards Board
- Use of Electronic Signature for Signing Audit Reports and Certificates
- Advisory on Exhibit B3 of SEBI’s Circular dated 29th March 2019 regarding Procedure and formats for limited review / audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity.
- Announcement on Applicability of “Implementation Guide on Resignation/ Withdrawal from an Engagement to Perform Audit of Financial Statements” to Statutory Auditors of Listed Entities and their Material Subsidiaries
- Communication Received from RBI regarding a Write Up on typical reasons for divergence observed in asset classification (large accounts) by banks vis-à-vis the supervisory assessment made by RBI during supervisory cycle 2018-19 (F.Y. 2017-18)
- Advisory on Auditor’s Reporting on Section 197(16) of the Companies Act, 2013.
- Requirement to mention UDIN in all Reports and Certificates issued by Members of the ICAI
- Clarification on Auditor’s Certificate on Return of Deposits pursuant to Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014
- Requirement of Mentioning UDIN while Signing Audit Reports
- Using Information Available at Information Utility (IU) Platform for External Confirmations
- Withdrawal of 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 Act, 2013
- Clarification on RBI Circular dated 7th February 2018 regarding Relief for MSME Borrowers registered under Goods and Services Tax (GST)
- Advisory for the Members regarding Allocation of Work among the Joint Auditors in case of Bank Audits.
- Important Clarification on Amendment to Paragraph 17 of Revised Guidance Note on Audit of Consolidated Financial Statements
- Important Announcement on Revised Effective Date of SA 701 and Revised SAs 700, 705, 706
- Announcement regarding Manner of Signing of Certificates by Chartered Accountants
- AASB releases Guidance Note on Reporting under Section 143 (3)(f) and (h) of the Companies Act, 2013.
- Information regarding Audited/Unaudited Components - Manner of Disclosure in Principal Auditor's Report.
- Applicability of SA 700, "Forming An Opinion and Reporting On Financial Statements", to Formats of Auditor's Reports Prescribed under Various Laws and/or Regulations
- Revised Announcement regarding Applicability of the Revised Audit Report Formats (including for bank/ bank branch audit reports) and Reporting in respect of Memorandum of Changes in Bank Branch Audit Reports
- Announcement Regarding Compliance with Paragraphs 61 and 62 of the Standard on Review Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity'
- Announcement on – Requirement to mention the firm registration number allotted by ICAI in all reports issued, including certificates, by members of the ICAI
- Announcement on Amendment to SA 230- Retention Period for Engagement Documentation (Working Papers)
- Announcement on – Requirement to include the registration number of the firm as allotted by ICAI, in the audit reports signed by members of the ICAI
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