ICAI Logo

The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

Suggested link Volume Query_No Finalized_Date
Presentation in Accounts of Cooley Loan taken from United States Agency for International Development (USAID) 1 26 14/04/1974
Revaluation of Fixed Assets 1 27 14/04/1974
Amendment/Supercession of Report by Auditor at a later date 1 28 13/09/1974
Accounting Treatment of Reserves Created out of Capital Assets 1 29 01/03/1974
(a) Valuation of Closing Stocks-1 (b) Treatment of Unsettled Claims in Accounts 1 30 08/09/1975
Presentation of Overdrawn Bank Balances as in the Books of Accounts, in the Balance Sheet 1 31 31/12/1975
Responsibilities of Newly Appointed Auditors vis-à-vis Accounts of Prior Years not Presented by Previous Auditors 1 32 05/04/1976
Treatment of "Royalty", "Development Rebate", "Capital Gains" and "General Provident Fund" in Accounts 1 33 05/04/1976
Treatment of Sales Tax Collected on Sales-Inclusion in the Value of Sales shown in the Profit & Loss Accounts 1 34 01/11/1976
Treatment Regarding Provision in the Books of Accounts for the Import Duty Payable on Goods Stored in Customs-Bonded Warehouse 1 35 01/11/1976
Presentation of 'Development Rebate Reserve' in the Balance Sheet 1 36 01/12/1976
Documentary Proof of Expenditure of TA/DA to Board Members for Attending Board Meeting and Auditor's Duties 1 37 21/03/1977
Change in the Method of Valuation of Stock 1 38 22/04/1977
Incorporation of Branch Returns/Statements in the Head Office Final Accounts as Governed by Part II of Schedule VI 1 39 22/04/1977
Classification of Accounts under 'Secured Loans' 'Unsecured Loans', and "Sunday Creditors' 1 40 17/09/1977
Acceptance of Audit in certain cases 1 41 17/09/1977
Re-opening of Accounts after these have been adopted by the Board and signed by the Statutory Auditors 1 42 29/09/1977
Free Reserves available for the purpose of Issue of Bonus Shares 1 43 16/01/1978
Certification of Accounts by an Employee Chartered Accountant 1 44 16/01/1978
Audit of Accounts Based on Duplicate Set of Books 1 45 16/01/1978
Provision for Depreciation under Section 205 read with Section 350 of the Companies Act 1956 and under Section 32 (1) (ii) of the Income-tax Act 1 46 12/06/1978
(a) Treatment of Expenses of Previous Years in the Profit & Loss Account (b) Treatment of future profit/unexecuted rights Valuation of Closing Stock-2 1 47 12/06/1978
Valuation of Closing Stock - 2 1 48 12/06/1978
Provision of 'Losses' of Subsidiary Companies in the Books of the Holding Company 1 49 25/09/1978
Distribution of profit under Section 104 1 50 25/09/1978