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November 2026

ICAI and Its Members

By Paras Savla, Chartered Accountant
Reading Time 22 mins
I. Draft for comments
  1. Exposure Draft - Investments in Associates and Joint Ventures – Amendments to Ind AS 28

The Auditing Standards Board has released an Exposure Draft for Investments in Associates and Joint Ventures – Amendments to Ind AS 28. The downloadable version of the Exposure Draft is available at: https://resource.cdn.icai.org/94612asb-aps6475-indas28.pdf

Deadline for Comments: November 14, 2026.

Submission Channels:

  1. Electronically: http://www.icai.org/comments/asb/
  2. Email: commentsasb@icai.in
2. Invitation for Comments - Draft Technical Guide on Internal Audit of Hospitals and Clinics

The Internal Audit Standards Board (IASB) of the Institute of Chartered Accountants of India (ICAI) is developing a new Technical Guide on Internal Audit of Hospitals and Clinics to offer comprehensive, updated internal audit guidance tailored for the healthcare sector.

Review Document: Members can review the dra

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