ICAI Technical Guides

Accounting Technical Guides

Auditing Technical Guides

Company Law Technical Guides

Technical Guide on Appeal before CIT(A)

Accounting Technical Guides:

Technical Guide on Accounting Treatment of Bullion (Gold) Borrowing and Lending Transactions

Technical Guide on Financial Statements of Limited Liability Partnerships

Technical Guide on Financial Statements of Limited Liability Partnerships

Excel File for Illustrative Financial Statements of Limited Liability Partnerships

Technical Guide on Financial Statements of Non-Corporate Entities 

Technical Guide on Financial Statements of Non-Corporate Entities

Excel File for Illustrative Financial Statements of Non-Corporate Entities

Technical Guide on Accounting for NPOs

Technical Guide on Accounting for NPOs

Excel File for Illustrative formats for Financial Statements of NPOs

Auditing Technical Guides:

Technical Guide on Reports of Audit u/s 12A/10(23C) of the Income-tax Act, 1961 (Published October 2023)

Technical Guide on Internal Audit of Pharmaceutical Industry (September 2023 edition)

Technical Guide on Audit of Non-Banking Financial Companies (Revised 2023 Edition)

Technical Guide on Digital Assurance

Technical Guide on Audit of Internal Financial Controls in Case of Public Sector Banks

Technical Guide on Revised Formats of Long Form Audit Report

Technical Guide on Audit of Urban Improvement Trusts and Development Authorities

Technical Guide on Audit of Non Banking Financial Companies (Revised Edition 2016)

Technical Guide to Audit in a Shared Service Centre Structure

Technical Guide on Audit in Automobile Industry

Technical Guide on E Commerce Considerations for Audit of Financial Statements

Technical Guide on Audit in Hotel Industry

Company Law Technical Guides:

Technical Guide on Disclosure and Reporting of Key Performance Indicators (KPIs) in Offer Documents

Technical Guide on Filing Forms for LLPs and Companies # 1: Form-11 (Annual Return of LLPs)

Technical Guide on Accounting of CSR Funds by Third Parties

Technical Guide on Accounting for Expenditure on Corporate Social Responsibility Activities

Technical Guide on Incorporation of Foreign Companies

Technical Guide on the provisions of Independent Directors from Corporate Governance perspective

Technical Guide on Charges - Registration, Modification and Satisfaction under the Companies Act, 2013 and LLP Act, 2008

Technical guide on the functioning of audit committee and its review checklist

Technical Guide on Appeal before CIT(A):

Technical Guide on Appeal before CIT(A) - Part I

FAQ on Technical Guide on Appeal before CIT(A) - Part-II