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« Professional Updates »
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 Exposure Drafts of Standards on Auditing for Limited Liability Partnerships
 One-Time Window for MEF 2023-24
  Empanelment of Chartered Accountant firms/LLP by Office of C&AG from the empanelment year 2024-2025
 Invitation for contribution to Question Bank in respect of Self-paced Online Module Examinations (Set-A & Set-B)
 Empanelment of Chartered Accountant firms/LLP by Office of C&AG from the empanelment year 2024-2025
 Archiving of UDINs
 Sensitization of Companies to abide the provisions of Section 90 of the Companies Act, 2013 read with Rules thereunder relating to Significant Beneficial Ownership
 POSTPONEMENT OF CHARTERED ACCOUNTANT EXAMINATIONS, NOVEMBER 2023 DUE TO ELECTIONS OF LEGISLATIVE ASSEMBLY IN THE STATE OF CHHATTISGARH AND MADHYA PRADESH
 Reporting requirements pertaining to Fees related disclosure to Institute under the revised requirements in Code of Ethics
 Extension of last date for payment of Membership /COP fee for the year 2023-24 to 31st October, 2023.
 ICAI invites suggestions for Pre-Budget Memorandum-2024

ICAI Announcements
December, 04th 2015
FOR THE ATTENTION OF THE MEMBERS

Auditing and Assurance Standards Board issues Exposure Drafts of New/Revised Standards on Auditing for Comments

The Auditing and Assurance Standards Board of the ICAI is issuing the Exposure Drafts of following new/revised Standards on Auditing (SAs) for comments.

S.N. Standard  
1 Revised SA 700, Forming an Opinion and Reporting on Financial Statements Click here for Exposure Draft
2 New SA 701, Communicating Key Audit Matters in the Independent Auditor’s Report Click here for Exposure Draft
3 Revised SA 705, Modifications to the Opinion in the Independent Auditor’s Report Click here for Exposure Draft
4 Revised SA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Click here for Exposure Draft
5 Revised SA 260, Communication with Those Charged with Governance Click here for Exposure Draft
6 Revised SA 570, Going Concern Click here for Exposure Draft

The comments on these Exposure Drafts can be sent latest by January 18, 2016 at the following address: 

Secretary, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
ICAI Bhawan, A-29, Sector-62,
NOIDA, Uttar Pradesh – 201 309
The comments can also be sent by email at: aasb@icai.in 

(CA. ABHIJIT BANDYOPADHYAY)
Chairman, Auditing and Assurance Standards Board 
The Institute of Chartered Accountants of India

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