Accounting & Audit
Accounting standards, audit and ICAI guidance.
2stories · Rule change
August 2026
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Ind AS Amendment Rules, 2026 notified: changes to Ind AS 101, 107, 109, 110 and 7 apply from 1 April 2026
Ind AS 109 · 107Rule changeG.S.R. 725(E) brings in the Annual Improvements to Ind AS (2024) and the amendments on contracts referencing nature-dependent electricity, for annual periods beginning on or after 1 April 2026.
January 2026
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ICAI CPE hours from 2026: 30 hours for members aged 60–70 in practice, plus 3 compulsory hours on auditing, ethics and digital technology
CPE from 1 Jan 2026Rule changeFrom calendar year 2026, ICAI members holding a certificate of practice need 40 CPE hours below age 60, 30 hours at 60–70, 20 hours at 70–80 and 10 hours at 80 and above. Non-practising members aged 60 and above are exempt, and one structured hour each on Standards on Auditing, Code of Ethics and Digital Technology is compulsory.
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