Insights

Ethical Considerations in Using External Experts in Assurance and Related Services Engagement

10 Feb 2026Assurance

The use of external experts is now standard in audits, reviews, other assurance engagements, and related services engagements. As financial reporting, assurance scopes and regulatory…

Budget 2026 – A Structural Reset of Safe Harbour Provisions and Fast Track APA for IT Services

02 Feb 2026Tax

Union Budget 2026 marks a subtle yet decisive inflection point in India’s transfer pricing framework.

Risk Assessment Revisited – Common Pitfalls in Implementing SA 315

23 Jan 2026Assurance

Risk-based auditing is central to an effective audit, as it enables audit effort to be directed to areas of higher risk of material misstatement (RoMM),…

RBI Notifies Consolidated FEMA Regulations On Export And Import Of Goods And Services

23 Jan 2026Assurance

The Reserve Bank of India (RBI) has recently issued the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, following a comprehensive…

ICAI FAQ on Key accounting implications arising from the New Labour Codes

31 Dec 2025Assurance

Against the backdrop of the implementation of the New Labour Codes, the revised definition of 'wages' under the four Labour Codes, including the Code on…

SEBI Board Approves New Mutual Fund Regulatory Framework

22 Dec 2025Assurance

At its meeting on 17 December 2025, the SEBI Board (the decision-making body within SEBI) approved the new SEBI (Mutual Funds) Regulations, 2026, replacing the…