Search Your Opinion

Disclaimer

The attention of the user is specifically drawn to the fact that in case of any divergence between the material on this application and the relevant publication of the Institute of Chartered Accountants of India, the latter shall be considered as the authoritative version. Further, it is strongly advised to refer to the original documents for any part/section of various laws and pronouncements of the ICAI reproduced in the opinions.

The Institute of Chartered Accountants of India, therefore, accepts no responsibility for any action taken on the basis of this application. In no event shall ICAI or its employees be liable for any damages whatsoever and shall not be responsible for any claims resulting from use of information available on this application.

Although the Expert Advisory Committee has been appointed by the Council, an opinion given or a view expressed by the Committee represents the opinion or view of the members of the Committee and not the official opinion of the Council of the Institute. The opinions are based on the legal position and accounting/auditing principles on the date the Committee finalises the particular opinion. The date of finalisation of each opinion is indicated along with the opinion. The opinions must, therefore, be read in the light of any amendments and/or other developments subsequent to the issuance of opinions by the Committee.