THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
NOTIFICATION
New Delhi, the 8th July, 2021
No. 1-CA(7)/197/2021.—Whereas certain draft regulations further to amend the Chartered
Accountants Regulations, 1988, were published as required by sub-section (3) of section 30 of the
Chartered Accountants Act, 1949 (38 of 1949), in the Gazette of India, Extraordinary, Part III, Section 4,
dated the 11th December, 2020, vide notification No.1-CA(7)/197/2020, dated the 10th December, 2020,
inviting objections and suggestions from persons likely to be affected thereby, before the expiry of fortyfive days from the date on which the copies of the said Gazette containing the said notification was made
available to the public;
And whereas the said Gazette was made available to the public on the 11th December, 2020;
And whereas the objections and suggestions received from the public on the said draft regulations
have been considered by the Council of the Institute;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 30 of the
aforesaid Act, the Council, with the approval of the Central Government, hereby makes the following
regulations further to amend the Chartered Accountants Regulations, 1988, namely:-
1. (1) These regulations may be called the Chartered Accountants (Amendment) Regulations,
2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Chartered Accountants Regulations, 1988, in Schedule “A”, for Form 18, the following Form
shall be substituted, namely:-