Under phase four, two sets of accounting companies must hold a valid Peer Review Certificate before certain audit assignments ...

The FAQs clarify how the 50% wage rule increases gratuity and leave liabilities and why these changes must be treated as past ...

Companies would have to recognise the increase in gratuity liability arising from new labour codes in their interim financial ...

The new codes have reduced the work threshold for paid annual leaves from 240 days to 180 days, making them accessible sooner.

The extension offers temporary relief to several chartered accountancy firms that were gearing up to meet the new ...

The labour codes mandate that at least 50% of an employee's total remuneration must be treated as wages, the basis for ...

Charanjot Singh Nanda, FCA, stands as a distinguished stalwart in India’s accountancy profession. He is a visionary whose ...

ICAI’s revised SA 600 tightens safeguards but allows lead auditors to rely on subsidiary auditors, while audit regulator NFRA ...

The Institute of Chartered Accountants of India (ICAI) has formally deferred the implementation of Phase IV of its Peer ...

Accounting professionals must align with international best practices, adapt them to the Indian context, according to Charanjot Singh Nanda, President, Institute of Chartered Accountants of India ...