CA's Referencer

• From the ICAI
• From NFRA
• Accounting & Auditing
• Corporate Law
• Income Tax
• GST
• Customs
• RBI
• SEBI

  Explore "From the ICAI" section  

From the ICAI:

• Audit Quality Maturity Model version 2.0 (AQMM v 2.0)
  [Version 2.0]
  [Issued on August 22, 2024]
  
• Saransh - Last Mile Referencer for Direct Tax Laws and International Taxation
  [Published in January 2024]
• Excel Utility for Bank Branch Audit
  [2024 edition]
• Commonly Found Errors in Reporting Practices
  [Issued in January 2024]
• Utility to Generate Audit Engagement Letters
• Form for Disclosue of Fees Received by CA Firm as per Reporting Requirements under Code of Ethics
• Quick Referencer for Tax Audit u/s 44AB of The Income Tax Act, 1961 (AY 2023-24)
  [Issued in July 2023]
• Audit Working Paper Templates 
  [Issued in June 2023]
• Audit Quality Maturity Model – Revised Version 1.0
  (AQMM Rev v1.0)
  [Issued on September 6, 2022]
• Revised Minimum Recommended Scale of Fees for the Professional Assignments done by the Chartered Accountants
• Saransh - Last Mile Referencer for Accounting

From NFRA:

• NFRA Auditor-Audit Committee Interaction Series 3 -
  Related Parties
  [Published on March 28, 2025]
• NFRA Auditor-Audit Committee Interaction Series 2 -
  Audit Strategy and Planning
  [Published on March 28, 2025]
• NFRA Inspection Report 2023 - M/s Deloitte Haskins & Sells LLP
  [Published on March 28, 2025]
• NFRA Inspection Report 2023 - M/s Walker Chandiok & Co LLP
  [Published on March 28, 2025]
• NFRA Inspection Report 2023 - M/s SRBC & Co. LLP
  [Published on March 28, 2025]
• NFRA Auditor-Audit Committee Interaction Series 1 - Part 2 
  Audit of Accounting Estimates and Judgments
  Income Taxes - Ind AS 12
  [Published on March 7, 2025]
• PWCA LLP – Inspection Report 2023
  [Published on February 13, 2025]
• NFRA Auditor-Audit Committee Interaction Series 1 –
  Accounting Estimates - Expected Credit Losses
  [Published on January 10, 2025]
• Responsibilities of Principal Auditor and Other Auditors in Group Audits
• Statutory Auditors’ Responsibilities in relation to Fraud in a Company
• Audit Quality Inspection Guidelines
• Non-Accrual of interest on borrowings by the companies in violation of Indian Accounting Standards
• NFRA: Non-Accrual of interest on borrowings by the companies in violation of Indian Accounting Standards
• NFRA: Audit Quality Inspection Guidelines

Accounting & Auditing:

• Accounting Standards: Quick Referencer[as on February 1, 2024]
• Checklist on Standards on Auditing [June 2023 edition]
• Accounting Standards (AS) : Disclosures Checklist [Revised in October, 2022]
• Indian Accounting Standards (Ind AS): Disclosures Checklist (Revised November 2022)
• Accounting Standards: Quick Referencer for Micro Non-Company Entities [Issued in May 2021]
• Multiple Choice Questions (MCQs) on Engagement and Quality Control Standards
  
• Ready Referencer on Engagement and Quality Control Standards
  
• Utility for Determining Materiality
• Measuring Cost of Regulation (CoR) in India [Issued by DPIIT in April 2023]

Corporate Law:

• Report on Framework for Use of Mediation under the Insolvency and Bankruptcy Code, 2016
  by Expert Committee constituted by the IBBI [January 2024]
• Handbook on Certification of Form CSR-1
• Handbook on Audit of CSR Activities
• Handbook on Role of Women Directors
• Statutory Compliances by LLPs as per LLP Act, 2008 and Rules thereunder
• IBBI: Format for Serving a Copy of Application for Initiation of CIRP
• State wise stamp duty rules for eForm INC-2/ INC-7/ INC-29, Memorandum of Association (MoA), Articles of Association (AoA), eForm SH-7 and eForm FC-1)

Income Tax:

List of banks for tax payments available at e-Pay Tax service at e-Filing Portal [As on March 5, 2025]

CBDT Guide for Departmental Officers:
Assessment of Charitable / Religious Trusts and Institutions [Version 1.1]

Administrative Handbook 2025
[Published by Income Tax Department]

Indian Revenue Service
Civil List 2024
[Published by Income Tax Department]

GST:

• Background Material on GST - Volume 1  [Issued by ICAI - January 2024 edition]
• Background Material on GST - Volume 2  [Issued by ICAI - January 2024 edition]
• Handbook of GST Law & Procedures  [For Departmental Officers]
• Background Material on GST Demands & Appellate Remedies [Issued by ICAI - November 2023]
• Letter of Undertaking Format for export of goods or services without payment of integrated tax

Customs:

• Duty Drawback Rates for 2023-24
• Customs Post Clearance Audit Formats:
  CUS PCA 1 - Transaction Based Audit (TBA)
  CUS PCA 2 - Premises Based Audit (PBA)
  CUS PCA 3 - Theme Based Audit (ThBA)
  CUS PCA 4 - Status of Audit Para

RBI:

• Handbook on Regulations at a Glance

SEBI:

• Format of Due Diligence Certificate to be Given by the Debenture Trustee at the time of Filing of Draft Offer Document / Placement Memorandum
• Format of Due Diligence Certificate to be Given by the Debenture Trustee at the time of Filing of Listing Application by Issuer
• Format of Compliance Report on Governance for InvITs
• Format of Compliance Report on Governance for REITs
• Format for Annual Secretarial Compliance Report for REITs
• Format for Annual Secretarial Compliance Report for InvITs
• Model Tripartite Agreement between the Issuer Company, Existing Share Transfer Agent and New Share Transfer Agent