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Peer Review Board The Institute of Chartered Accountants of India 19th July, 2023 Further deferment of second phase of Peer Review Mandate The Council at its 407th Meeting held from 7th 9th January 2022 decided to mandate the Peer Review process for coverage of more firms under Peer Review
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FAQ :
The second phase of the ICAI Peer Review Mandate is now applicable from April 1, 2024.
Practice units undertaking statutory audits of unlisted public companies with significant paid-up capital, turnover, or outstanding loans, or those rendering attestation services with five or more partners, are affected.
These practice units require a Peer Review Certificate before accepting any statutory audit.
Practice units accepting statutory audits on or before March 31, 2024, must possess a Peer Review Certificate at the time of signing.
No, the ICAI Council has decided that the applicability of the mandate shall under no circumstances be further deferred.
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