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Peer Review Board
The Institute of Chartered Accountants of India
23rd September 2020


Sub: Reckoning the date of revocation of the lockdown to be 30th September 2020 w.r.t extensions granted regarding the validity of Peer Review Certificate in the wake of COVID -19 spurt across the country

This is in reference to the earlier Announcement dated 29.5.2020 hosted on the website at https://www.icai.org/resource/59761prb48614.pdf. Considering that Nation-wise unlock 4 has been issued by the Government w.e.f September 1, 2020, the Board has reckoned the date of revocation of lockdown to be September 30, 2020. Accordingly, Practice Units availing the benefit of Part A of the Announcement and whose effective date of validity of the Peer Review Certificate has expired during the period from April 1, 2019 till September 30, 2020 may send the final clean report (as clarified in the said Announcement) to the Board on or before October 31, 2020. In case if any major effect of lockdown still continues in any specific areas, the Practice Units are suggested to take special approval of the Board for extension of time but restricted to March 31, 2021. Further, Practice Units availing the benefit of Part C of the Announcement are requested to initiate their Peer Review at the earliest.

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