I. ICAI PUBLICATIONS
1. ISSUANCE OF CERTIFICATES BY CHARTERED ACCOUNTANTS
This publication addresses the critical role of certificates issued by Chartered Accountants in today's complex regulatory and business landscape. Recognizing that CA certificates have evolved beyond mere compliance attestations to become vital instruments of trust that influence decisions of regulators, financial institutions, investors, and other key stakeholders, this comprehensive guide provides essential guidance to the profession.
The publication offers systematic and practical direction on the audit procedures required for certificate issuance while prescribing the fundamental elements that must be incorporated in every certificate. It thoroughly examines various types of certificates, their requisite contents, applicable standards, and ethical considerations, thereby enabling practitioners to fulfill their responsibilities with clarity, confidence, and due diligence. It provides various illustrative certificates like Net worth certificate for Visa, share capital and shareholding pattern, certificate on ITR Acknowledgment, Computation of Annual Turnover etc.
2. TECHNICAL GUIDE ON DISCLOSURE AND REPORTING OF KEY PERFORMANCE INDICATORS (KPIs) IN OFFER DOCUMENTS (REVISED 2025)