Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
Chartered Accountants Act, 1949
Constitutes ICAI; governs membership, Certificate of Practice, the First & Second Schedules (professional & other misconduct) and the disciplinary mechanism.
Effective from: 01 July 1949
Chartered Accountants Regulations, 1988
Detailed rules on articleship, examinations, Certificate of Practice, fees, election to Council and procedural matters under the CA Act.
Effective from: 01 January 1988
Code of Ethics (latest edition)
Fundamental principles, independence, conflicts of interest, fees, advertising and the conceptual framework binding on every ICAI member.
Council General Guidelines, 2008
Practice ceilings (e.g. tax audit limits), KYC norms, opinion on financial statements, branch audit fees and related conduct directions.
Effective from: 01 January 2008
UDIN Guidelines
Mandatory Unique Document Identification Number for certificates, audit reports and attest functions to curb forgery of CA-signed documents.
Peer Review & Quality — SQC 1 / NFRA
Mandatory peer review for specified practice units and firm-level quality control over engagements. NFRA standards apply to listed and public-interest entities.
Official Portals — Quick Reference
Always download forms and bare acts from official portals — only the official version is authentic for professional and legal purposes.
The Income-tax Act, 2025 applies from FY 2026-27; the 1961 Act governs earlier years and pending matters.