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Key Year End Audit Considerations
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Evolution of Audit: From Paper to Pixels
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Non-Repatriable Investment by NRIs and OCIs under FEMA: An Analysis – Part – 1
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President and CEO of The Institute of Internal Auditors
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Mr. N. R. Narayana Murthy
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Mr. Ishaat Hussain
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Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 55 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
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Feature Wise Listing for 2024-25

September 2025

ICAI and Its Members

By Paras Savla, Chartered Accountant

Reading Time 8 mins

I. ICAI TAX AUDIT NOTIFICATION

ICAI Notification under Section 15(2)(fa) of the Chartered Accountants Act, 1949 – Tax Audit Limit Guidelines, 2025

Notification: F. No. 1-CA(7)/234/2025 dated 25.07.2025

Effective Date: 1^st April, 2026

Key Provisions

Title: Chartered Accountants (Limit on Number of Tax Audits) Guidelines, 2025.
Applicability: Effective from 1^st April 2026.
Tax Audit Limit:

Individual Chartered Accountant / Proprietary firm: Maximum 60 tax audit assignments per financial year, whether corporate or non-corporate.
CA Firm: Maximum 60 tax audit assignments per partner per financial year.
Multiple Firm Membership: Where a partner is also a partner in any other CA firm(
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