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Standards ready
ICAI Board of Studies
Standards Library
Every Standard on Auditing, Accounting Standard, SQM, SQC, SAE, SRE, SRS — sourced directly from ICAI. Click any standard to read the native full text + see all past Qs that cite it.
1.5M
Words indexed
2,113
Past Q citations
38
SAs · P5 syllabus
Standards on Auditing (SA)
SA 200 - SA 810. The bare-rule reference for every Auditing answer.
SA 200 SA 200 Overall Objectives Ready SA 210 SA 210 Terms of Engagement Ready SA 220 SA 220 Quality Control Audit Ready SA 230 SA 230 Audit Documentation Ready SA 240 SA 240 Fraud Ready SA 250 SA 250 Laws and Regulations Ready SA 260 SA 260 Governance Communication Ready SA 265 SA 265 Internal Control Deficiencies Ready SA 299 SA 299 Joint Audit Ready SA 300 SA 300 Planning Ready SA 315 SA 315 Risks of Misstatement Ready SA 320 SA 320 Materiality Ready SA 330 SA 330 Responses to Risks Ready SA 402 SA 402 Service Organisations Ready SA 450 SA 450 Misstatements Ready SA 500 SA 500 Audit Evidence Ready SA 501 SA 501 Specific Items Ready SA 505 SA 505 External Confirmations Ready SA 510 SA 510 Initial Engagements Ready SA 520 SA 520 Analytical Procedures Ready SA 530 SA 530 Audit Sampling Ready SA 540 SA 540 Estimates Ready SA 550 SA 550 Related Parties Ready SA 560 SA 560 Subsequent Events Ready SA 570 SA 570 Going Concern Ready SA 580 SA 580 Written Representations Ready SA 600 SA 600 Another Auditor Ready SA 610 SA 610 Internal Auditors Ready SA 620 SA 620 Auditor's Expert Ready SA 700 SA 700 Forming Opinion Ready SA 701 SA 701 KAMs Ready SA 705 SA 705 Modifications to Opinion Ready SA 706 SA 706 Emphasis & Other Matter Ready SA 710 SA 710 Comparative Information Ready SA 720 SA 720 Other Information Ready SA 800 SA 800 Special Purpose Frameworks Ready SA 805 SA 805 Single FS Ready SA 810 SA 810 Summary FS Ready
Standards on Quality Control (SQC / SQM)
Firm-level + engagement-level QC standards.
Standards on Quality Management (SQM)
Updated QM framework — replaces SQC.
Standards on Assurance Engagements (SAE)
Assurance other than audits — reviews, agreed-upon procedures.
Standards on Review Engagements (SRE)
Review of historical financial information.
Standards on Related Services (SRS)
Compilation, agreed-upon procedures.
Guidance Notes
Auditor / accounting practical guidance (e.g. Tax Audit, Transfer Pricing).
General Clarifications
ICAI clarifications on Standards.
Accounting Standards (AS) — Compendium
Old AS framework. Compendium PDFs cover AS 1 - AS 32.
Indian Accounting Standards (Ind AS) — Framework
Conceptual Framework (individual Ind AS in separate ICAI portal).
Standards on Accounting for Local Bodies (ASLB)
Government accounting standards.
00 ASLB PREFACE ASLB Preface Ready ASLB 1 ASLB 1 Presentation of FS Ready ASLB 11 ASLB 11 Construction Contracts Ready ASLB 12 ASLB 12 Inventories Ready ASLB 13 ASLB 13 Leases Ready ASLB 14 ASLB 14 Events After Reporting Ready ASLB 16 ASLB 16 Investment Property Ready ASLB 17 ASLB 17 PPE Ready ASLB 18 ASLB 18 Segment Reporting Ready ASLB 19 ASLB 19 Provisions Contingent Ready ASLB 2 ASLB 2 Cash Flow Statements Ready ASLB 20 ASLB 20 Related Party Ready ASLB 21 ASLB 21 Impairment Non-Cash Ready ASLB 23 ASLB 23 Revenue Non-Exchange Ready ASLB 24 ASLB 24 Budget Information Ready ASLB 26 ASLB 26 Impairment Cash Ready ASLB 3 ASLB 3 Accounting Policies Ready ASLB 31 ASLB 31 Intangible Assets Ready ASLB 32 ASLB 32 Service Concession Ready ASLB 33 ASLB 33 First Time Adoption Ready ASLB 34 ASLB 34 Separate FS Ready ASLB 36 ASLB 36 Associates and JV Ready ASLB 39 ASLB 39 Employee Benefits Ready ASLB 4 ASLB 4 Foreign Exchange Rates Ready ASLB 42 ASLB 42 Social Benefits Ready ASLB 5 ASLB 5 Borrowing Costs Ready ASLB 9 ASLB 9 Revenue from Exchange Ready ASLB CASH BASIS ASLB Cash Basis Ready ASLB CONCEPTUAL FRAMEWORK ASLB Conceptual Framework Ready ASLB GN INVESTMENTS ASLB Guidance Note Investments Ready
Valuation Standards
ICAI Valuation Standards.