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The Central Board of Direct Taxes (CBDT) formed an Accounting Standards Committee which had earlier issued draft of 14 Tax Accounting Standards in 2012. On the basis of suggestions and comments received from stakeholders, CBDT revised and issued a 12 draft ICDS for public opinion.
A comprehensive 100 hours of information technology training and an orientation programme for soft skills development have to be completed before being articled. ICAI will soon introduce a "New Scheme for Education and Training", wherein emphasis would be more on development of higher order skills of application, analysis and interpretation.
The standards lays down the primary qualitative measures for conducting investigations. The full set of FAIS standards drafted for the forensic professionals by The Institute of Chartered Accountants of India (ICAI) with the help of group of professionals and experts is the first in the accounting world. [1]
Indian Accounting Standard (abbreviated as Ind_AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards Board (ASB) which was constituted as a body in the year 1977.
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
The Chartered Accountants Act, 1949 is a statute enacted by the Constituent Assembly of India, which was acting as the provisional Parliament of India in 1949, to regulate the profession of Chartered Accountants in India.
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The Act has been further amended by the Information Technology Act, 2000 which expanded the meaning and scope of Bankers Books to include computer documents, files and external storage. Now any banking related evidence can be produced in electronic format with no requirement for paperwork. [7]