« Professional Updates » Open DEMAT Account in 24 hrs  E-invoice limit reduced from Rs. 10 Crores to Rs. 5 Crores from 01/08/2023.  Observations of the candidates on the question papers of CA examinations May 2023  Re-Scheduling of Chartered Accountants Examination scheduled to be held on 10th May 2023 (Wednesday) at the Examinations Centre at Jalandhar (Punjab) and Jharsuguda (Odisha)  Extension of last date for updation of Member's Profile with GSTIN at Self Service Portal - Till 23rd April, 2023   Auditing and Assurance Standards Board - Expert Panel for Addressing Queries related to Statutory Audit pertaining to Auditing Aspects  Granting 4 Structured CPE hours in online mode through Digital Learning Hub and compliance of CPE hrs requirement Calendar year wise from calendar year 2023 onwards.  Acceptance of certain assignments by the Concurrent Auditor of Bank Branches  Updation of Member's Profile at Self Service Portal with GSTIN  Implementation of Know your Member (KYM) Form  Exposure Draft of Guidance Note on Transfer of Capital Reserve (Last date of comments: 20th April, 2023)  Guidance Note on Audit of Banks (2023 Edition)  Extension of Last Date for Online Empanelment of Members to act as Observers for May/June 2023 Examinations up to 15th March 2023.  Implementation Guide to SA 580, Written Representations     «  Exposure Draft of Guidance Note on Transfer of Capital... Extension of Last Date for Online Empanelment of Members to... » Guidance Note on Audit of Banks (2023 Edition) March, 20th 2023 Auditing and Assurance Standards Board The Institute of Chartered Accountants of India 16th March, 2023 Guidance Note on Audit of Banks (2023 Edition) A. Foreword and Preface of Past Years B. Text of Guidance Note on Audit of Banks (2023 Edition) C. Appendices of the Guidance Note on Audit of Banks (2023 Edition) Appendices of Section A - Statutory Central Audit of Guidance Note on Audit of Banks (2023 Edition) Appendices of Section B - Bank Branch Audit of Guidance Note on Audit of Banks (2023 Edition) D. Text of Relevant Master Circulars Issued by the RBI List of Relevant Master Circulars Issued by the RBI Master Circulars E. Text of Relevant Master Directions Issued by the RBI List of Relevant Master Directions Issued by the RBI Master Directions F. Text of Relevant Notifications, FAQs and General Circulars List of Relevant Notifications, FAQs and General Circulars Notifications, FAQs and General Circulars