ICAI - Guidance Notes
  

Guidance Notes on Auditing Aspects

Guidance Notes on Accounting Aspects

Guidance Notes on Auditing Aspects

• Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961
  [Revised 2025]
• Guidance Note on Audit of Banks (2025 Edition)
• Guidance Note on Reports of Audit under Section 12A/10(23C) of the Income-tax Act, 1961
  [Published in July 2024]
• Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961
  [Revised 2023]
• Guidance Note on Report Under Section 92E of The Income-Tax Act, 1961 (Transfer Pricing)
  [Revised 2022]
• Guidance Note on the Companies (Auditor’s Report) Order, 2020 (Revised 2022 Edition)
• Multiple Choice Questions (MCQs) on Guidance Note on the Companies (Auditor’s Report) Order, 2020
  
• Technical Guide on Audit of Charitable Institutions under Section 12A of the Income-tax Act, 1961
  [Based on the law as amended by the Finance Act, 2022]
• Guidance Note on Tax Audit u/s 44AB of the Income Tax Act, 1961 - AY 2022-23
• Guidance Note on Revision of the Audit Report
• Guidance Note on tax Audit u/s 44AB of the Income-Tax Act, 1961 - Edition 2014
• Guidance Note on Report Under Section 92E of The Income-Tax Act, 1961 (Transfer Pricing) (Revised 2020)
• Guidance Note on the Companies (Auditor’s Report) Order, 2020
• Practitioner's Guide to Audit of Small Entities (Revised 2020)
• Guidance Note on Audit of Consolidated Financial Statements (Revised 2016)
• Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
• Guidance Note on Reports in Company Prospectuses (Revised 2019)
• Guidance Note on Audit of Internal Financial Controls Over Financial Reporting
• Revised Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013
• Guidance Note on Reporting under Section 143 (3)(f) and (h) of the Companies Act, 2013
• Guidance Note on the Companies (Auditor's Report) Order, 2016
• Guidance Note on Audit of Property, Plant and Equipment
• Guidance Note on Audit of Accounts of Non-Corporate Entities (Bank Borrowers)
• Guidance Note on Audit of Cash and Bank Balances
• Guidance Note on Audit of Debtors, Loans and Advances
• Guidance Note on Audit of Expenses
• Guidance Note on Audit of Inventories
• Guidance Note on Audit of Investments
• Guidance Note on Audit of Liabilities
• Guidance Note on Audit of Miscellaneous Expenditure (Revised)
• Guidance Note on Audit of Payment of Dividend
• Guidance Note on Audit of Revenue
• Guidance Note on Audit of Capital and Reserves
• Guidance Note on Certificate on Corporate Governance (Revised)
• Guidance Note on Computer Assisted Audit Techniques (CAATs)
• Guidance Note on Duty Cast on the Auditors under Section 45-MA of the Reserve Bank of India Act, 1934
• Guidance Note on Independence of Auditors (Revised)
• Guidance Note on Preparation of Financial Statements on Letterheads and Stationery of Auditors
• Guidance Note on Certification of XBRL Financial Statements

Guidance Notes on Accounting Aspects

• Guidance Note on Financial Statements of Non-Corporate Entities [Updated in August 2025]

• Excel File for Illustrative formats for Financial Statements of Non-Corporate Entities

• Guidance Note on Financial Statements of Limited Liability Partnerships

• Excel File for Illustrative formats for Financial Statements of Limited Liability Partnerships

• Guidance Note on Schedule III to the Companies Act 2013
• Guidance Note on Division I - Non Ind AS Schedule III to the Companies Act, 2013
  (Revised January, 2022 Edition)
• Guidance Note on Division II - Non Ind AS Schedule II to the Companies Act, 2013
  (Revised January, 2022 Edition)
• Guidance Note on Division III - Schedule III to the Companies Act, 2013 for NBFC that is Required to Comply with Ind AS
  (Revised January, 2022 Edition)
• Guidance Note on Accounting for Rate regulated Activities
• Guidance Note on Accounting for Self Generated CERs
• Guidance Note on Accounting for Real Estate Transaction
• Guidance Note on Accounting for Derivative Contracts (Revised 2021)
• Guidance Note on Accrual Basis of Accounting
• Guidance Note on Accounting by E-commerce Entities
• Guidance Note on Applicability of AS 25 and Measurement of Income Tax Expense for Interim Financial Reporting (Revised 2020)
• Guidance Note on Accounting for Share-based Payments (Revised 2020)
• Guidance Note on Accounting for Oil and Gas Producing Activities (Ind AS)
• Guidance Note on Combined and Carve–Out Financial Statements (September 2016)
• Guidance Note on Accounting for Depreciation in companies in the context of Schedule II to the Companies Act, 2013
• Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities (Issued May 15, 2015)
• Guidance Note on Accounting for Oil and Gas Producing Activities (revised 2013)
• ASB Guidance on Implementing AS 15, Employee Benefits (revised 2005)
• Guidance Note on Accounting for Corporate Dividend Tax
• Guidance Note on Accounting Treatment for Excise Duty
• Guidance Note on Accounting for State-level Value Added Tax
• Guidance Note on Accounting by Schools
• Guidance Note on Accounting for Credit Available in Respect of Minimum Alternative Tax under the Income-tax Act, 1961
• Guidance Note on Accounting for Real Estate Transactions (Revised 2012)
• Guidance Note on Accounting Treatment for MODVAT/CENVAT
• Guidance Note on Turnover in case of Contractors
• Guidance Note on Accounting for Rate Regulated Activities
• Guidance Note on Accounting for Self-generated Certified Emission Reductions (CERs) (Issued 2012)
• Guidance Note on Accounting and Auditing of Political Parties