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Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
17th April, 2023

Expert Panel for Addressing Queries related to Statutory Audit pertaining to Auditing Aspects

The Institute of Chartered Accountants of India (ICAI) being the world’s second largest accounting body and regulator of accountancy profession in India has always partnered in Nation Building and provided service to Indian economy in public interest.

With the rapidly evolving business environment, introduction of new age companies, start-ups, increased number of companies going public and amid plethora of regulatory and reporting requirements, the role of auditors has increased manifolds. In the current environment with ever increasing expectation from auditors, the Auditing and Assurance Standards Board (AASB) of ICAI has decided to provide necessary support to the members in practice with respect to the Statutory Audit of Entities pertaining to auditing aspects with the objective of enhancing audit quality.

In this regard, we are pleased to inform you that the Board has formed an Expert Panel which will provide technical support to the members with respect to their queries on auditing aspects.

The Panel will address the queries from 17th April, 2023 till 30th September, 2023.

The queries are to be sent at email address:

Panel Convenors

CA. (Dr.) Sanjeev Kumar Singhal, Chairman, AASB, ICAI and CA. Vishal Doshi, Vice Chairman, AASB, ICAI.

Members are specifically informed that the views expressed by the experts would be their personal views and not necessarily the views of the AASB or the ICAI. AASB, ICAI or the members of the Panel, do not accept any responsibility for actions taken by the querists based on such advice. Further, these views are not to be used as evidence in any non judicial/ quasi judicial/ judicial proceeding before any authority. Further, depending upon the nature of query, the Board reserves the right not to answer the query without any further intimation/notice/email and without assigning any reason thereof.

To enable us to serve you better, you are also advised to:

  • Be brief but provide full information and facts.
  • Not to mention the name of the Client or Entity in order to avoid problem of violation of client confidentiality requirements under the ICAI Code of Ethics.
  • Avoid rejoinders.
  • Not to send the same query twice.
  • Draft the report on your own.
  • Use own judgment.

Vice Chairman
Auditing and Assurance Standards Board
Auditing and Assurance Standards Board

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