This document outlines the official guidelines issued by the Institute of Chartered Accountants of India (ICAI) regarding the merger and demerger of CA firms. It details the procedures, definitions, and legal implications for firms undertaking such corporate actions. The guidelines are crucial for chartered accountancy firms looking to consolidate, expand, or restructure their operations.
ICAI (Merger and Demerger of CA Firms) Guidelines, 2024 #pdf