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Auditing and Assurance Standards Board The Institute of Chartered Accountants of India 19th August, 2023 Amendment to the Clarification Regarding Authority Attached to Documents Issued by the Institute and Consequential Amendment to the Preface to the Standards on Quality Control, Auditing, Rev
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FAQ :
The ICAI has revised the 'Clarification Regarding Authority Attached to Documents Issued by the Institute' and the 'Preface to the Standards on Quality Control, Auditing, Review, Other Assurance and Related Services'.
The revisions were decided at the ICAI Council's 422nd meeting, held on 30th June and 1st July 2023.
The revisions aim to provide more clarity, make provisions more robust, and remove irrelevant provisions from the original Clarification, and to align the Preface with these changes.
The amended Clarification and Preface are effective from the date of their hosting on the ICAI's website.
The Auditing and Assurance Standards Board (AASB) of ICAI recommended the changes.
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