This document is an exposure draft from the Digital Accounting and Assurance Board (DAAB) of the Institute of Chartered Accountants of India (ICAI). It outlines the proposed Framework for Forensic Accounting and Investigation Standards (FAIS). The draft covers the scope, objectives, definitions, the framework itself, code of ethics, and components of these standards. It is intended for ICAI members and other professionals involved in forensic accounting and investigation services.