Source: ICAI Board of Studies (resource.cdn.icai.org). Hosted by ICAI; we link directly. Always cross-check the latest amendments at icai.org.

Standards on Auditing (SA) · 38

SA 200 - SA 810. The bare-rule reference for every Auditing answer.

SA 200 Overall ObjectivesREADY → SA 210 Terms of EngagementREADY → SA 220 Quality Control AuditREADY → SA 230 Audit DocumentationREADY → SA 240 FraudREADY → SA 250 Laws and RegulationsREADY → SA 260 Governance CommunicationREADY → SA 265 Internal Control DeficienciesREADY → SA 299 Joint AuditREADY → SA 300 PlanningREADY → SA 315 Risks of MisstatementREADY → SA 320 MaterialityREADY → SA 330 Responses to RisksREADY → SA 402 Service OrganisationsREADY → SA 450 MisstatementsREADY → SA 500 Audit EvidenceREADY → SA 501 Specific ItemsREADY → SA 505 External ConfirmationsREADY → SA 510 Initial EngagementsREADY → SA 520 Analytical ProceduresREADY → SA 530 Audit SamplingREADY → SA 540 EstimatesREADY → SA 550 Related PartiesREADY → SA 560 Subsequent EventsREADY → SA 570 Going ConcernREADY → SA 580 Written RepresentationsREADY → SA 600 Another AuditorREADY → SA 610 Internal AuditorsREADY → SA 620 Auditor's ExpertREADY → SA 700 Forming OpinionREADY → SA 701 KAMsREADY → SA 705 Modifications to OpinionREADY → SA 706 Emphasis & Other MatterREADY → SA 710 Comparative InformationREADY → SA 720 Other InformationREADY → SA 800 Special Purpose FrameworksREADY → SA 805 Single FSREADY → SA 810 Summary FSREADY →

Standards on Quality Control (SQC / SQM) · 2

Firm-level + engagement-level QC standards.

SQC 1 Quality ControlREADY → SQC 1 AmendmentREADY →

Standards on Quality Management (SQM) · 2

Updated QM framework — replaces SQC.

SQM 1 Quality ManagementREADY → SQM 2 Engagement Quality ReviewREADY →

Standards on Assurance Engagements (SAE) · 3

Assurance other than audits — reviews, agreed-upon procedures.

SAE 3400 Prospective FIREADY → SAE 3402 Service OrgREADY → SAE 3420 Pro Forma FIREADY →

Standards on Review Engagements (SRE) · 2

Review of historical financial information.

SRE 2400 ReviewREADY → SRE 2410 Interim ReviewREADY →

Standards on Related Services (SRS) · 2

Compilation, agreed-upon procedures.

SRS 4400 Agreed Upon ProceduresREADY → SRS 4410 CompilationREADY →

Guidance Notes · 2

Auditor / accounting practical guidance (e.g. Tax Audit, Transfer Pricing).

Guidance Note Sec 44AB Tax AuditREADY → Guidance Note Sec 92E Transfer PricingREADY →

General Clarifications · 2

ICAI clarifications on Standards.

General Clarification SA 210READY → General Clarification SA 620READY →

Accounting Standards (AS) — Compendium · 4

Old AS framework. Compendium PDFs cover AS 1 - AS 32.

AS Compendium July 2017READY → AS Compendium July 2019READY → AS Framework 2025READY → AS Preface 2025READY →

Indian Accounting Standards (Ind AS) — Framework · 1

Conceptual Framework (individual Ind AS in separate ICAI portal).

Ind AS FrameworkREADY →

Standards on Accounting for Local Bodies (ASLB) · 30

Government accounting standards.

ASLB PrefaceREADY → ASLB 1 Presentation of FSREADY → ASLB 11 Construction ContractsREADY → ASLB 12 InventoriesREADY → ASLB 13 LeasesREADY → ASLB 14 Events After ReportingREADY → ASLB 16 Investment PropertyREADY → ASLB 17 PPEREADY → ASLB 18 Segment ReportingREADY → ASLB 19 Provisions ContingentREADY → ASLB 2 Cash Flow StatementsREADY → ASLB 20 Related PartyREADY → ASLB 21 Impairment Non-CashREADY → ASLB 23 Revenue Non-ExchangeREADY → ASLB 24 Budget InformationREADY → ASLB 26 Impairment CashREADY → ASLB 3 Accounting PoliciesREADY → ASLB 31 Intangible AssetsREADY → ASLB 32 Service ConcessionREADY → ASLB 33 First Time AdoptionREADY → ASLB 34 Separate FSREADY → ASLB 36 Associates and JVREADY → ASLB 39 Employee BenefitsREADY → ASLB 4 Foreign Exchange RatesREADY → ASLB 42 Social BenefitsREADY → ASLB 5 Borrowing CostsREADY → ASLB 9 Revenue from ExchangeREADY → ASLB Cash BasisREADY → ASLB Conceptual FrameworkREADY → ASLB Guidance Note InvestmentsREADY →

Valuation Standards · 1

ICAI Valuation Standards.

ICAI Valuation Standards 2018READY →

ICAI Standards Library