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 Invitation for contribution to Question Bank in respect of Self-paced Online Module Examinations (Set-C & Set-D)
 India to be Accounting and Finance Hub : Invitation for Comments/Suggestions: Consultation Paper on Draft IFSCA (Book-keeping, Accounting, Taxation and Financial Crime Compliance Services) Regulations 2024
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 Important Announcement - Reschedulement of Chartered Accountant Examinations, May 2024
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 Extension of Last Date for Online Empanelment of Members to act as Observers for May/June 2024 Examinations up to 15th March 2024
 Empanelment of Members to act as Observers at the Examination Centres for the Chartered Accountants Examinations May/June 2024
 Guidance Note on Audit of Banks (2024 Edition)
 Issuance of SA 800 (Revised), SA 805 (Revised), SA 810 (Revised)
 Implementation Guide on Reporting on Audit Trail under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 (Revised 2024 Edition) - (12-02-2024)
 Important Announcement for May-June 2024 CA Examinations
 Draft Bank Branch Auditors' Panel (MEF) for the year 2023-24
 

Issuance of SA 800 (Revised), SA 805 (Revised), SA 810 (Revised)
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)

The Institute of Chartered Accountants of India (ICAI) is issuing the following revised Standards on Auditing (SAs):

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


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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