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),…
Insights
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…
Revision in the Definition of “Small Company” under the Companies Act, 2013
03 Dec 2025Assurance
The Ministry of Corporate Affairs (MCA) has continued its focus on ease of doing business by further expanding the eligibility criteria for classification as a…
Exploring Poultry Valuations
26 Nov 2025Assurance
Fair value has a central measurement basis in financial reporting, yet it is inherently subjective, often involving multiple assumptions and significant judgment. It provides users…
Article
Ind AS Amendments - August 2025
09 Oct 2025Assurance
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