Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
7th February, 2024
Issuance of SA 800 (Revised), SA 805 (Revised), SA 810 (Revised)
The Institute of Chartered Accountants of India (ICAI) is issuing the following revised Standards on Auditing (SAs):
| S.No. | Standards | Link |
| 1 | SA 800(Revised), "Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks" | Please click here to download |
| 2 | SA 805(Revised), "Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement" | Please click here to download |
| 3 | SA 810(Revised), "Engagements to Report on Summary Financial Statements" | Please click here to download |
These Standards will be applicable to audits/engagements for financial years beginning on or after 1st April 2024 i.e., these Standards will be applicable to audits/engagements for the financial year 2024-25 and onwards.
The members may note that extant SA 800, SA 805, SA 810 will continue to apply till audits/engagements for the financial year 2023-24. Extant SA 800, SA 805, SA 810 are available on ICAI’s website at the following link:
https://www.icai.org/Resources.html?mod=7
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