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« ICAI »
 Requirements for passing Information Systems Audit (Assessment Test)
 Exposure Draft of Clarifications to Ind AS 115, Revenue from Contracts with Customers
 Exposure Draft of Clarifications to Ind AS 115, Revenue from Contracts with Customers
 Reconstitution of Group to study the existing norms for the appointments/re-appointments of statutory / internal auditors
 Reconstitution of Group to study and suggest changes in the Guidelines relating to Networking of CA Firms
 Reconstitution of Group pursuant to C&AG’s Report `Performance Audit on Appreciation of Third Party (Chartered Accountants) - Reporting in Assessment Proceedings’ for the year ended March, 2014
 Reconstitution of Group to look into the intricacies involved in areas pertaining to the disciplinary mechanism
 Reconstitution of Group to suggest ways and means for augmenting the income of Chartered Accountants Benevolent Fund
 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
 Reconstitution of Group to to review and realign the provisions of Chartered Accountants Act, 1949 and the Chartered Accountants Regulations, 1988
 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)

Modification in the Syllabi of Accounting Papers and its applicability for the forthcoming Chartered Accountancy Examinations
June, 02nd 2015
Modification in the Syllabi of Accounting Papers and its applicability for the forthcoming
Chartered Accountancy Examinations

It  has  been  decided  that  the  following  modification  be  made  for  the  forthcoming  examinations  in 
context with Final Paper 1 : Financial Reporting and Intermediate (IPC) Paper 5 : Advanced Accounting : 




Exclusion from the syllabus with effect from November, 2015 examination 

     Level           Paper               Topic
     Final           Paper          1:   Overview of International Accounting Standards (IAS) / International
                     Financial           Financial Reporting Standards (IFRS), Interpretations by International
                     Reporting           Financial Reporting Interpretation Committee (IFRIC), Significant
                                         differences vis-a-vis Indian Accounting Standards.
                                         Understanding of US GAAPs, Applications of IFRS and US GAAP.
     Intermediate    Paper    5      :   Financial Reporting of Electricity Companies
     (IPC)           Advanced
                     Accounting





Inclusion in the syllabus with effect from May, 2016 examination
     Level   Paper                 Topic
     Final   Paper 1: Financial    Introduction of Indian Accounting Standards (Ind AS);
             Reporting
                                   Comparative study of ASs vis-a-vis Ind ASs; Carve outs/ins in Ind ASs vis-
                                   à-vis International Financial Reporting Standards (IFRSs).




 

 
 
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