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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-)

Bridging the Gap to Financial Literacy Educate, Empower, Elevate

September 2026 · Vol. 75 · No. 04

Editorial September 2026

Bridging the Gap to Financial Literacy Educate, Empower, Elevate

Financial literacy is not a new concept for Indians; its roots can be traced to the country’s rich intellectual and economic traditions.

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Co-origination in Lending: The Way Forward

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Co-origination, Co-lending, Banking, NBFC, Priority Sector Lending, RBI Guidelines, Blended Interest Rate, Escrow Account, Risk and Reward Sharing, MSME Lending, Fintech, Digital Underwriting, CA. Devang Patel, ICAI, The Chartered Accountant · 2893 reads

Evolving Periphery of Insolvency And Bankruptcy Code In India

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IBC 2016, Insolvency and Bankruptcy Code, Homebuyers Financial Creditors, Section 5(8)(f), Pioneer Urban, Hemang Phopalia, Struck Off Companies, K. Sashidhar, Voting Share, Jignesh Shah, Limitation Act, Jet Airways, Cross Border Insolvency Protocol, Amtek Auto, Section 12, NUI Pulp, Pre-Moratorium, Essar Steel, Standard Chartered, Moser Baer, Gratuity PF Exclusion, Section 36(4), Sterling SEZ, PMLA Section 14, Section 238, IBC Amendment 2020, Section 4 Default Limit, Nisha Gupta, ICAI, The Chartered Accountant · 2854 reads

Internal Audit: Risk and Tech Paradigm

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Internal Audit, Risk Based Audit, Standards on Internal Audit, SIA, Section 138 Companies Act 2013, Enterprise Risk Management, ERM, ERP, Artificial Intelligence, Big Data, Cloud Computing, COBIT, COSO, Six Sigma, Lawrence Sawyer, Aditya Maheshwari, ICAI, The Chartered Accountant · 2843 reads

Entitlement of ITC under GST- Doctrine of ‘Look At’ vs. ‘Look Through’

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GST, Input Tax Credit, ITC, Look At vs Look Through, Section 16, Section 17(1), Section 17(2), Blocked Credit Section 17(5), Safari Retreats, Captive Consumption, Solar Power Plant, By-Products and Waste, Rule 42, Rule 43, CA. Kasi Viswanathan V, ICAI, The Chartered Accountant · 2763 reads

Auditing in Turbulent Regulatory and Economic Environment of 2020

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Auditing, Audit Independence, CARO 2020, COVID-19 Audit Impact, Going Concern, Impairment of Assets, Fair Value Measurement, NFRA, MCA Consultation Paper, Composite Audit Quality Index, CA. Deepak Mittal, ICAI, The Chartered Accountant · 2722 reads

ICAI Newsroom

Result of the Chartered Accountants Final Examination held in May 2026 declared.

Announcement · ICAI · 18 June 2026

Important Announcements for result declaration of May 2026 Intermediate.

Announcement · ICAI · 16 June 2026

Important Announcements for result declaration of May 2026 PQC INTT-AT exams.

Announcement · ICAI · 16 June 2026

Inviting nomination for ICAI 40 under 40 - CA Business Leader Award Season-5 in association with Zee Business.

Announcement · ICAI · 11 June 2026

Know your Ethics

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Which new services have been added under “Management Consultancy and Other Services”?

The Code of Ethics, 2026 has expanded the scope of “Management Consultancy and Other Services” under Section 2(2)(iv) of the Chartered Accountants Act, 1949 by including the following services: •... Read More

Can a member in practice mention the firm’s name and contact details in educational podcasts or videos?

Yes, as per the Code of Ethics, 2026 members may upload audio, video and podcasts of educational nature and are permitted to mention the designation “Chartered Accountant” and the contact... Read More

Can a Chartered Accountant in practice conduct webinars and invite non-clients to attend?

Yes, the Code of Ethics, 2026 expressly permits Chartered Accountants in practice to conduct training courses, seminars, webcasts/webinars. Further, invitations may now be sent to the staff of other Chartered... Read More

ICAI in Action

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April 18, 2026 - CA. Mangesh Kinare, Vice-President, ICAI along with Central Council Members- CA. Gyan Chandra Misra, CA. Pankaj Shah and Branch Managing Committee Members during inauguration of ICAI... Read More →

April 17, 2026 - CA. Prasanna Kumar D, President, ICAI & CA. Mangesh Kinare, Vice-President, ICAI along with Central Council Members- CA. Piyush Chhajed, CA. Priti Savla, CA. Abhay Chhajed and CA. Jay... Read More →

April 17, 2026 - CA. Durgesh Kabra & CA. Arpit Kabra, Central Council Members, ICAI along with dignitaries from Rajasthan State Education Board and ICAI Branch Managing Committee Members during "Caree... Read More →

April 16, 2026 - CA. Prasanna Kumar D, President, ICAI, CA. Mangesh Kinare, Vice-President, ICAI and Shri Shankarbhai Chaudhary, Hon'ble Speaker, Gujarat Legislative Assembly along with CA. Aniket Tal... Read More →

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