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The Institute of Chartered Accountants of India has released Exposure Draftsof Amendments to various Engagement and Quality Control Standards and Other Documents. Comments on the same may be submitted either via post or email so as to reach the Institute by 7th December 2021. Read the official announcement below: Auditing and Assurance Standards Board The Institute of Chartered Accountants of India 23rd October, 2021 Exposure Drafts of Amendments to various Engagement and Quality Control
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FAQ :
The ICAI has released Exposure Drafts of Amendments to various Engagement and Quality Control Standards and Other Documents.
The amendments are being made to align the standards with current prevailing provisions and references in relevant Acts, Rules, Regulations, Accounting Standards, and other Pronouncements.
Amendments have been made to various Engagement and Quality Control Standards, as well as other documents such as the Preface to the Standards on Quality Control, Auditing, Review, Other Assurance and Related Services, Glossary of Terms, and Framework for Assurance Engagements.
Comments on the Exposure Drafts must be submitted by 7th December 2021.
Comments can be submitted either via post to the Secretary, Auditing and Assurance Standards Board, ICAI Bhawan, A-29, Sector-62, NOIDA, Uttar Pradesh – 201 309, or by email to aasb@icai.in.
Comments are most helpful if they specify the paragraph(s) they relate to, provide a clear rationale, and suggest alternative wording where applicable.
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