ICAI and Its Members

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: 1st April, 2026

Key Provisions

1. Title: Chartered Accountants (Limit on Number of Tax Audits) Guidelines, 2025.
2. Applicability: Effective from 1st April 2026.
3. 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(s), the aggregate ceiling of 60 audits applies across all firms.
• Individual Capacity: Where a partner of a CA firm also accepts tax audits in his individual capacity, the aggregate ceiling of 60 audits applies across firm and individu
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