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| « Professional Updates » |
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| Open DEMAT Account in 24 hrs |  Auditing and Assurance Standards Board - Expert Panel for addressing queries related to Statutory Audit pertaining to auditing aspects. | | Draft Panel for Appointment/ Re-appointment of Statutory Auditors of State Co-operative Banks (Stccbs) and Central Co-operative Banks (Ccbs) for the Year 2025-26. | | Commencement of Live Virtual Classes for the students of CA. Final course appearing in May 2026, September 2026 and January 2027 Examinations. | | Information Systems Audit - Assessment Test (ISA - AT), July 2025 | | Advanced ICITSS -Adv. Information Technology Test Computer Based Mode (CBT) Schedule May, Jun, Jul, Sep, Oct, and Nov 2025 | | Auditing and Assurance Standards Board Online Panel of Experts for addressing Bank Branch Audit related queries | | Results of the Chartered Accountants Intermediate and Foundation Examinations held in January 2025 declared. | | Invitation for contribution to Question Bank in respect of Self-paced Online Module Examinations (Set-A, B, C & D) | | Will deadline for income tax filing change in the new Income Tax Bill? | | Result of the Chartered Accountant Final Examinations held in November 2024 is likely to be declared on Thursday, the 26th December 2024 (Late evening) - (20-12-2024) | | Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) Adv. Information Technology Test - Computer Based Mode (CBT) Dec 2024 Jan-Feb-Mar 2025 |
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| « Guidance Note on Audit of Banks (2024 Edition)... | Implementation Guide on Reporting on Audit Trail under Rule... » |
Issuance of SA 800 (Revised), SA 805 (Revised), SA 810 (Revised) |
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| February, 14th 2024 |
Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
7th February, 2024 |
Issuance of SA 800 (Revised), SA 805 (Revised), SA 810 (Revised)
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The Institute of Chartered Accountants of India (ICAI) is issuing the following revised Standards on Auditing (SAs):
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| S.No. |
Standards |
Link |
| 1 |
SA 800(Revised), “Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks” |
Please click here to download |
| 2 |
SA 805(Revised), “Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement” |
Please click here to download |
| 3 |
SA 810(Revised), “Engagements to Report on Summary Financial Statements” |
Please click here to download |
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These Standards will be applicable to audits/engagements for financial years beginning on or after 1st April 2024 i.e., these Standards will be applicable to audits/engagements for the financial year 2024-25 and onwards.
The members may note that extant SA 800, SA 805, SA 810 will continue to apply till audits/engagements for the financial year 2023-24. Extant SA 800, SA 805, SA 810 are available on ICAI’s website at the following link:
https://www.icai.org/Resources.html?mod=7
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