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◆ Commencement of Live Virtual Classes for the students of CA. Final Course appearing in May 2027 and November 2027 Examinations. - (09-06-2026) ◆ Observations of the candidates on the question papers of CA Final, Intermediate Foundation and Post Qualification Course - INTT -AT Examinations - May 2026. - (04-05-2026) ◆ Draft Panel for Appointment/ Re-Appointment of Statutory Auditors of State Co-operative Banks (StCCBs) and Central Co-operative Banks (CCBs) for the Year 2026-27. - (04-05-2026) ◆ Advisory in respect of Unauthorized Calls, E-Mails, WhatsApp Communications and Fraudulent Messages - (08-05-2026) ◆ Empanelment of Members to Act as Observers at the Examination Centres for the Chartered Accountants' Examinations, September & November 2026. - (26-05-2026) ◆ Revised Code of Ethics (13th edition) - (30-05-2026) ◆ Important Announcement - Information Systems Audit – Assessment Test (ISA – AT), 25th July 2026. - (02-06-2026) ◆ Invitation for Expression of Interest - Empanelment of Resource Persons/Faculty/Experts for Board of Studies, ICAI. - (04-06-2026) ◆ Commencement of Live Virtual Revisionary Classes for the students of CA. Final Course appearing in November 2026 Examinations. - (05-06-2026) ◆ Commencement of Live Virtual Revisionary Classes (LVRC) for the students of CA Intermediate course appearing in September 2026 Examinations. - (05-06-2026) ◆ Mock Test Papers Series - I & II for Students appearing in CA Foundation September 2026 Examination. - (29-06-2026) ◆ Commencement of Live Virtual Classes for the students of CA Intermediate course appearing in May 2027/ September 2027/ January 2028 Examinations. - (10-06-2026) ◆ Inviting nomination for ICAI 40 under 40 - CA Business Leader Award Season-5 in association with Zee Business. - (11-06-2026) ◆ Result of the Chartered Accountants Final Examination held in May 2026 declared. - (18-06-2026) ◆ Announcement for declaration of CA Foundation May 2026 Exam results. - (24-06-2026) ◆ Result of Post Qualification Course Examination (International Taxation (INTT) - Assessment) Test held in May 2026 declared. - (24-06-2026) ◆ Result of the Chartered Accountants Intermediate Examination held in May 2026 declared. - (24-06-2026) ◆ Mock Test Papers Series - I & Series II for students appearing in CA Intermediate for September 2026 Examinations. - (25-06-2026) ◆ Success at CA Exam BoS Starting from 20th August 2026 for CA Intermediate students appearing in September 2026 Examinations. - (25-06-2026) ◆ Success at CA Exam BoS Session starting for Series I from 18th August 2026 & Series II from 29th August 2026, for CA Foundation students appearing in September 2026 Examination. - (29-)
Cover Story · SPECIAL-WRITE-UP
July 2026 · Cover Story

Trust in Financial Ecosystems: Technology and Accountability

Trust in Financial Ecosystems: Technology and Accountability“Numbers may be precise, but trust arises not from numbers alone. It is built through transparency, strengthened by accountability, and sustained through independent verification.”Introducti...

, July 2026
18 min read
CURRENT ISSUE
The Chartered Accountant Journal — July 2026 · Vol. 75 · Issue No. 1
Special Focus: Direct Tax Code · GST Appellate Tribunal · Sustainability Reporting Standards
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The Future-Ready Audit Profession
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The Future-Ready Audit Profession

Few professions can trace their modern origins to a single legislative moment, but the Indian Chartered Accountancy prof...

CA. Amarjit Chopra CA. Amarjit Chopra
CA. Tanuj Chugh CA. Tanuj Chugh
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What are the professional reasons for not accepting Audit?

The professional reasons for not accepting an audit are: (i) Non-compliance of the provisions of the Companies Act as mentioned in Clause (9) of Part-I of First Schedule to the... Read More

Whether communication with previous auditor is necessary in case of appointment as statutory auditor by nationalized and other Banks?

Yes, Clause (8) of Part I of the First Schedule to the Chartered Accountants Act, 1949 is equally applicable in case of nationalized and other Banks and also to Government...

Whether a Chartered Accountant can accept an appointment as auditor of a company without first ascertaining from it whether the requirements of the Companies Act, in respect of such appointment have been duly complied with?

No, a Chartered Accountant in practice shall be deemed to be guilty of professional misconduct if he accepts an appointment as auditor of a company without first ascertaining from it... Read More

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