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 Exposure Draft of Compendium of Social Audit Standards - for Comments - SRSB, ICAI
 Withdrawal of the Guide to Reporting on Proforma Financial Statements (Pursuant to the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009)
 Last date for submission of nomination for National CSR Awards to CL&CGC ICAI has been extended till 10th August 2022
 Announcement by CL&CGC ICAI regarding Relaxation to pay additional fees in case of delay in filing Form-8 (Statement of Account and Solvency) by LLPs till 30th December, 2021
 Certificate Course on Public Finance & Government Accounting- 15th Online Batch commencing from 8th August, 2021.
 Announcement regarding Further relaxations by the Ministry of Corporate Affairs till December 1, 2021 for inclusion of the name of Independent Directors in the Independent Directors Data Bank and criteria for registration by CL&CGC ICAI
 Announcement regarding Further extension of applicability date of CARO, 2020 for one year, i.e., upto 1st April, 2021 by CL&CGC ICAI
 Mandatory validation of UDIN in all Income Tax Forms
 75 LPA-Opening Chartered Accountant
 22 LPA-Opening Big 4 Hiring for Statutory Audit (external Audit)

Exposure Draft of Compendium of Social Audit Standards - for Comments - SRSB, ICAI
August, 08th 2022
Sustainability Reporting Standards Board
The Institute of Chartered Accountants of India
5th August, 2022
Exposure Draft of Compendium of Social Audit Standards - for Comments

“Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2022” dated July 25, 2022, has been issued in The Gazette of India regarding formation of Social Stock Exchange https://www.sebi.gov.in/legal/regulations/jul-2022/securities-and-exchange-board-of-india-issue-of-capital-and-disclosure-requirements-third-amendment-regulations-2022_61171.html. The notification defines Social Stock Exchange as “A separate segment of a recognized stock exchange having nationwide trading terminals permitted to register Not for Profit Organizations and/ or list the securities issued by Not-for-Profit Organizations in accordance with provisions of these regulations.”



As per the above notification, The Institute of Chartered Accountants of India (ICAI) has been entrusted with the responsibility of being Self- Regulatory Organization for regulating the profession of Social auditors. In this regard, Sustainability Reporting Standards Board of ICAI has developed following-

  • (i) Draft Preface to the Social Audit Standards
  • (ii) Draft Framework for the Social Audit Standards
  • (iii) Draft Social Audit Standards (SAS) on all the sixteen thematic areas specified in the above mentioned notification.

The downloadable version of the Exposure Draft is available at: https://resource.cdn.icai.org/71191srsb57193.pdf

Comments can be submitted using one of the following methods, so as to be received not later than August 26, 2022:

1. Electronically Click on https://forms.gle/eFUnUZcXFzJzyCRC7 to submit comment online (Preferred method)
2. Email: Comments can be sent to: sustainability2022@icai.in

Sustainability Reporting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, New Delhi 110 002

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