ICAI Guidance Note on Audit of Banks 2019 edition Guidance Note on Audit of Banks 2019 edition: Section A – Statutory Central Audit issued by the Auditing and Assurance Standards Board – (17-01-2019) Download Click here The Guidance Note on Audit of Banks is issued by the Auditing and Assurance Standards Board (AASB) of ICAI… Read More »
Revised Implementation Guide to SA 230, “Audit Documentation” issued by the Auditing and Assurance Standards Board – (04-12-2018) Foreword Preface Chapter 1: Summary of the Standard …………………………….. Chapter 2: Introduction ……………………………………………….. Chapter 3: FAQs on SA 230 …………………………………………. Chapter 4: Checklist…………………………………………………… Appendix: Illustrative Working Paper Format………………… Download Click here”
Technical Guide on Annual Return & GST Audit The GST Audit notification was issued without public comments and there seem to be several challenges even in the filling of Form 9. However as the time provided as of now is very short viz- End of the year, the IDTC has come out with publication namely… Read More »
Standards on Internal Audit (SIAs) as issued by the Institute of Chartered Accountants of India – (27-11-2018) Preface to the Framework and Standards on Internal Audit Framework Governing Internal Audits Basic Principles of Internal Audit Standard on Internal Audit (SIA) 210, Managing the Internal Audit Function Standard on Internal Audit (SIA) 220, Conducting Overall Internal… Read More »
Analysis of GST Annual Returns : GSTR 9 Download Analysis of GST Annual Returns : GSTR 9 Click here Related Post Analysis of GST Annual Returns : GSTR 9A : by ICAI Indirect Tax Committee Technical Guide on GST Annual Return &; GST Audit by ICAI : Download /Print
Bare Law on GST Act(s) and Draft Rule(s) : ICAI Free E Book November 2018 Indirect Tax Committee of ICAI has published Book on Bare Law on GST Act(s) and Draft Rule(s) Download Click here to
Technical Guide on the Functioning of Audit Committee & Its Review Checklist The Audit Committee is inter alia responsible for liaison with the management; internal and statutory auditors, reviewing the adequacy of internal controls and compliance with the significant policies, procedures and reporting to the Board on key issues. The idea of having independent directors… Read More »
Guidance note on GST Annual Return The Institute of Cost Accountants of India has released “Guidance note on GST Annual Return”. GST Annual return has to be filed by every taxpayer as per provisions of Section 44 of the CGST Act, 2017. The guidance note is especially significant since the return is being filed for… Read More »
GST on Traders Indirect Tax Committee of ICAI has released new Book on GST on Traders Download GST on Traders : Click here This article has been written with a view to educate traders of the key highlights from the GST Laws that would have a bearing on the business carried on by them and to elicit… Read More »
ICAI’s FAQs & MCQs on GST (Updated Sept. 2018) The ICAI has released a booklet containing FAQs and MCQs on GST (Revised/ Updated Edition: Sept. 2018). This novel publication of ICAI provides a comprehensive coverage of GST in easy to understand question answer format and written in lucid language which would facilitate the reader to easily comprehend the emerging… Read More »