{"version":"https://jsonfeed.org/version/1","title":"P2P Enablers ~ Proवृद्धि","home_page_url":"https://p2penablers.com","description":"P2P Enablers ~ Proवृद्धि","author":{"name":"P2P Enablers ~ Proवृद्धि"},"items":[{"id":"https://p2penablers.com/disciplinary-case/f/why-ca-firms-must-standardize-before-they-automate","html_content":"

Challenges often faced by CA Firms in their day-to-day practice:

","url":"https://p2penablers.com/disciplinary-case/f/why-ca-firms-must-standardize-before-they-automate","title":"Why CA Firms Must Standardize Before They Automate","summary":"Challenges often faced by CA Firms in their day-to-day practice:","date_modified":"2026-06-12T13:07:02Z"},{"id":"https://p2penablers.com/disciplinary-case/f/%E2%80%98public-interest-entity%E2%80%99-%E2%80%93-meaning","html_content":"

(Source: Volume II of Code of Ethics, 2026 issued by the Institute of Chartered Accountants of India (ICAI) accessible at https://www.icai.org/post/ethical-standards-board)

","url":"https://p2penablers.com/disciplinary-case/f/%E2%80%98public-interest-entity%E2%80%99-%E2%80%93-meaning","title":"‘Public Interest Entity’ – Meaning","summary":"(Source: Volume II of Code of Ethics, 2026 issued by the Institute of Chartered Accountants of India (ICAI) accessible at https://www.icai.org/post/ethical-standards-board)","date_modified":"2026-06-08T06:42:01Z"},{"id":"https://p2penablers.com/disciplinary-case/f/critical-mistakes-cas-make-before-sfio-cbi-ed-eow","html_content":"

In intense and high stakes situations such as enquiry by investigative agencies (say, SFIO, CBI, ED & EOW), practicing Chartered Accountants often commit certain mistakes under pressure/ influence which result in lodging...

","url":"https://p2penablers.com/disciplinary-case/f/critical-mistakes-cas-make-before-sfio-cbi-ed-eow","title":"Critical Mistakes CAs make before SFIO, CBI, ED & EOW","summary":"In intense and high stakes situations such as enquiry by investigative agencies (say, SFIO, CBI, ED & EOW), practicing Chartered Accountants often commit certain mistakes under pressure/ influence which result in lodging...","date_modified":"2026-06-02T05:30:00Z"},{"id":"https://p2penablers.com/disciplinary-case/f/icai-dc-order-synopsis-%E2%80%93-roc-vs-ca-anup-mundhra","html_content":"

ICAI Disciplinary Committee (Bench II) Order dt 11.02.2026 vide Ref. No. PR/G/313/2022/DD/368/2022/DC/1761/2023 (‘DC’)

","url":"https://p2penablers.com/disciplinary-case/f/icai-dc-order-synopsis-%E2%80%93-roc-vs-ca-anup-mundhra","title":"ICAI DC Order Synopsis – ROC vs Auditor","summary":"ICAI Disciplinary Committee (Bench II) Order dt 11.02.2026 vide Ref. No. PR/G/313/2022/DD/368/2022/DC/1761/2023 (‘DC’)","date_modified":"2026-05-27T09:46:27Z"},{"id":"https://p2penablers.com/disciplinary-case/f/nfra-order-synopsis---religare-finvest-auditor","html_content":"

NFRA Order No. 01/2025 dt. 30.01.2025

","url":"https://p2penablers.com/disciplinary-case/f/nfra-order-synopsis---religare-finvest-auditor","title":"NFRA Order Synopsis - Religare Finvest & Auditor","summary":"NFRA Order No. 01/2025 dt. 30.01.2025","date_modified":"2025-09-16T06:30:00Z"},{"id":"https://p2penablers.com/disciplinary-case/f/mandatory-aqmm-%E2%80%93-more-ca-firms-under-ambit","html_content":"

The ICAI Centre for Audit Quality (CAQ) announced on 11.08.2025, and further clarified on 10.04.2026, that more CA firms are now required to undergo mandatory “Audit Quality Maturity Model” (AQMM) evaluation.

","url":"https://p2penablers.com/disciplinary-case/f/mandatory-aqmm-%E2%80%93-more-ca-firms-under-ambit","title":"Mandatory AQMM – More CA Firms under Ambit","summary":"The ICAI Centre for Audit Quality (CAQ) announced on 11.08.2025, and further clarified on 10.04.2026, that more CA firms are now required to undergo mandatory “Audit Quality Maturity Model” (AQMM) evaluation.","date_modified":"2025-08-13T07:58:54Z"},{"id":"https://p2penablers.com/disciplinary-case/f/faqs-can-auditor%E2%80%99s-office-be-used-as-client%E2%80%99s-registered-office","html_content":"

Q1. Can Auditor and Auditee operate from same business premises?

","url":"https://p2penablers.com/disciplinary-case/f/faqs-can-auditor%E2%80%99s-office-be-used-as-client%E2%80%99s-registered-office","title":"FAQs: Can Auditor’s office be used as client’s registered office?","summary":"Q1. Can Auditor and Auditee operate from same business premises?","date_modified":"2025-08-08T11:44:41Z"},{"id":"https://p2penablers.com/disciplinary-case/f/maximum-60-tax-audit-reports-sign-by-one-ca","html_content":"

W.e.f. 01.04.2026, a Practicing CA can sign maximum 60 Tax Audit Reports in a particular financial year, regardless of the -

","url":"https://p2penablers.com/disciplinary-case/f/maximum-60-tax-audit-reports-sign-by-one-ca","title":"Maximum 60 Tax Audit Reports Sign by One CA","summary":"W.e.f. 01.04.2026, a Practicing CA can sign maximum 60 Tax Audit Reports in a particular financial year, regardless of the -","date_modified":"2025-07-30T06:13:19Z"},{"id":"https://p2penablers.com/disciplinary-case/f/faqs-%E2%80%93-can-a-practicing-ca-do-future-options-trading-1","html_content":"

Q1. Can Practicing CA engage in Future & Options derivatives transactions of equity securities?

","url":"https://p2penablers.com/disciplinary-case/f/faqs-%E2%80%93-can-a-practicing-ca-do-future-options-trading-1","title":"FAQs – Can a Practicing CA do Future & Options trading?","summary":"Q1. Can Practicing CA engage in Future & Options derivatives transactions of equity securities?","date_modified":"2025-01-27T13:09:43Z"},{"id":"https://p2penablers.com/disciplinary-case/f/audit-manual-%E2%80%93-a-must-have-for-every-ca-firm-today","html_content":"

‘Audit Manual’ is mandatory for every CA firm undertaking statutory/ tax audits, irrespective of firm size/ location, client size and years into practice, as required under:

","url":"https://p2penablers.com/disciplinary-case/f/audit-manual-%E2%80%93-a-must-have-for-every-ca-firm-today","title":"Audit Manual – A Must Have for Every CA Firm Today!","summary":"‘Audit Manual’ is mandatory for every CA firm undertaking statutory/ tax audits, irrespective of firm size/ location, client size and years into practice, as required under:","date_modified":"2024-06-27T07:12:40Z"},{"id":"https://p2penablers.com/disciplinary-case/f/schedule-iii-format-mistake-%E2%80%93-implications-on-auditors","html_content":"

No qualification/ reporting in Audit Report with respect to omissions/mistakes in the audited financial statements vis-à-vis format prescribed by Schedule III of Companies Act, 2013 is being taken as basis of complaints ...

","url":"https://p2penablers.com/disciplinary-case/f/schedule-iii-format-mistake-%E2%80%93-implications-on-auditors","title":"Schedule III Format Mistake – Implications on Auditors","summary":"No qualification/ reporting in Audit Report with respect to omissions/mistakes in the audited financial statements vis-à-vis format prescribed by Schedule III of Companies Act, 2013 is being taken as basis of complaints ...","date_modified":"2022-09-19T05:16:42Z"},{"id":"https://p2penablers.com/disciplinary-case/f/tax-auditors-right-approach-today","html_content":"

Tax auditor must pay attention to the following:

","url":"https://p2penablers.com/disciplinary-case/f/tax-auditors-right-approach-today","title":"Tax Auditors: Right Approach Today!","summary":" Tax auditor must pay attention to the following:","date_modified":"2022-08-23T03:52:38Z"},{"id":"https://p2penablers.com/disciplinary-case/f/mrl-most-effective-instrument-of-defence-for-auditor-today","html_content":"

We are sure, you already have a practice of obtaining MRL (Management Representation Letter) from your Clients. In the current regulatory, controlled and punitive audit environment, it may work as safety armor for all of...

","url":"https://p2penablers.com/disciplinary-case/f/mrl-most-effective-instrument-of-defence-for-auditor-today","title":"MRL: Most Effective Instrument of Defence for Auditor Today","summary":"We are sure, you already have a practice of obtaining MRL (Management Representation Letter) from your Clients. In the current regulatory, controlled and punitive audit environment, it may work as safety armor for all of...","date_modified":"2022-07-18T09:41:17Z"},{"id":"https://p2penablers.com/disciplinary-case/f/ca-firms-vis-%C3%A0-vis-proposed-changes-in-ca-course-regulations","html_content":"

Proposed Changes in CA Education Scheme and consequent amendments in CA Regulations - What's in it for CA Firms?

","url":"https://p2penablers.com/disciplinary-case/f/ca-firms-vis-%C3%A0-vis-proposed-changes-in-ca-course-regulations","title":"CA Firms vis-à-vis Proposed Changes in CA Course/ Regulations","summary":"Proposed Changes in CA Education Scheme and consequent amendments in CA Regulations - What's in it for CA Firms?","date_modified":"2022-06-06T03:23:08Z"},{"id":"https://p2penablers.com/disciplinary-case/f/peer-review-now-made-mandatory","html_content":"

The Peer Review has now become mandatory for the CA firms w.e.f. 01-04-2022. It is a wake up call.

","url":"https://p2penablers.com/disciplinary-case/f/peer-review-now-made-mandatory","title":"Peer Review: Now Made Mandatory","summary":"The Peer Review has now become mandatory for the CA firms w.e.f. 01-04-2022. It is a wake up call.","date_modified":"2022-02-14T07:25:53Z"},{"id":"https://p2penablers.com/disciplinary-case/f/udin-generation-60-days-instead-of-15-days-henceforth","html_content":"

Time limit of generating UDIN would be 60 days from the date of the signing of certificates/reports/document instead of 15 days henceforth. Please note that it is not a temporary relief, but a permanent one.

","url":"https://p2penablers.com/disciplinary-case/f/udin-generation-60-days-instead-of-15-days-henceforth","title":"UDIN Generation : 60 Days instead of 15 Days HENCEFORTH","summary":"Time limit of generating UDIN would be 60 days from the date of the signing of certificates/reports/document instead of 15 days henceforth. Please note that it is not a temporary relief, but a permanent one.","date_modified":"2021-09-17T15:30:00Z"},{"id":"https://p2penablers.com/disciplinary-case/f/is-zero-outstanding-audit-fee-necessary-before-signing-audit","html_content":"

The Word of Caution and the Good News for Auditors: The Auditor is now required to ensure zero outstanding of Audit Fee before signing current year audit report as per the Revised Code of Ethics.

","url":"https://p2penablers.com/disciplinary-case/f/is-zero-outstanding-audit-fee-necessary-before-signing-audit","title":"Is \"Zero Outstanding\" Audit Fee necessary before Signing Audit?","summary":"The Word of Caution and the Good News for Auditors: The Auditor is now required to ensure zero outstanding of Audit Fee before signing current year audit report as per the Revised Code of Ethics. ","date_modified":"2021-08-20T11:31:26Z"},{"id":"https://p2penablers.com/disciplinary-case/f/hope-your-ca-firm-is-built-to-last-long","html_content":"

With COVID taking a toll of cash flows, work processes and even lives at various CA firms, it is time for the practitioners to re-assess the three pillars of a CA Firm and test their firm’s future –

","url":"https://p2penablers.com/disciplinary-case/f/hope-your-ca-firm-is-built-to-last-long","title":"Hope Your CA Firm is Built to Last Long!","summary":"With COVID taking a toll of cash flows, work processes and even lives at various CA firms, it is time for the practitioners to re-assess the three pillars of a CA Firm and test their firm’s future –","date_modified":"2021-08-09T16:26:39Z"},{"id":"https://p2penablers.com/disciplinary-case/f/nfra-in-action-now-a-draconian-order-or-setting-tone-at-the-top","html_content":"

The message is now written on the wall and very-very clear to the Profession and Professionals that what is contained in Standards on Auditing need not only to be mandatorily implemented in letter and spirit by the audit...

","url":"https://p2penablers.com/disciplinary-case/f/nfra-in-action-now-a-draconian-order-or-setting-tone-at-the-top","title":"NFRA in Action Now: A Draconian Order or Setting Tone at the Top?","summary":"The message is now written on the wall and very-very clear to the Profession and Professionals that what is contained in Standards on Auditing need not only to be mandatorily implemented in letter and spirit by the audit...","date_modified":"2020-08-03T11:00:51Z"},{"id":"https://p2penablers.com/disciplinary-case/f/documentation-is-key-to-revised-code-of-ethics","html_content":"

‘Documentation is the key’ - and the revised set of Code of Ethics announced by ICAI has followed this theme at every node (right from accepting the client, to execution to conclusion of professional services), while mak...

","url":"https://p2penablers.com/disciplinary-case/f/documentation-is-key-to-revised-code-of-ethics","title":"Documentation is Key to Revised Code of Ethics","summary":"‘Documentation is the key’ - and the revised set of Code of Ethics announced by ICAI has followed this theme at every node (right from accepting the client, to execution to conclusion of professional services), while mak...","date_modified":"2020-07-03T07:36:20Z"},{"id":"https://p2penablers.com/disciplinary-case/f/new-code-of-ethics---effective","html_content":"

Fundamentals don't change, but the ways of implementation do!

","url":"https://p2penablers.com/disciplinary-case/f/new-code-of-ethics---effective","title":"New Code of Ethics - Effective!","summary":"Fundamentals don't change, but the ways of implementation do! ","date_modified":"2020-07-01T16:30:00Z"},{"id":"https://p2penablers.com/disciplinary-case/f/faqs---can-a-second-opinion-be-provided-by-a-ca","html_content":"

Q1. Can a practicing CA provide a second opinion on a subject matter* upon which another practicing CA has already given his/her opinion on?

","url":"https://p2penablers.com/disciplinary-case/f/faqs---can-a-second-opinion-be-provided-by-a-ca","title":"FAQs - Can a Second Opinion be provided by a CA?","summary":"Q1. Can a practicing CA provide a second opinion on a subject matter* upon which another practicing CA has already given his/her opinion on?","date_modified":"2020-04-22T07:59:06Z"},{"id":"https://p2penablers.com/disciplinary-case/f/learning-the-unconventional-skills-for-lifetime","html_content":"

Professionals, career focussed individuals and lot many other ‘doers’ are leaving no stone unturned to make use of this unanticipated opportunistic time, no doubt indeed!

","url":"https://p2penablers.com/disciplinary-case/f/learning-the-unconventional-skills-for-lifetime","title":"Learning the Unconventional Skills for Lifetime","summary":"Professionals, career focussed individuals and lot many other ‘doers’ are leaving no stone unturned to make use of this unanticipated opportunistic time, no doubt indeed!","date_modified":"2020-04-10T20:08:46Z"},{"id":"https://p2penablers.com/disciplinary-case/f/listing-of-cas-at-online-directories-search-engines-aggregators","html_content":"

General Issues bothering Practicing CAs

","url":"https://p2penablers.com/disciplinary-case/f/listing-of-cas-at-online-directories-search-engines-aggregators","title":"Listing of CAs at Online Directories, Search Engines, Aggregators","summary":"General Issues bothering Practicing CAs","date_modified":"2020-04-06T15:27:39Z"},{"id":"https://p2penablers.com/disciplinary-case/f/faqs-%E2%80%93-can-a-practicing-ca-do-future-options-trading","html_content":"

Note: This post stands valid till 03.08.2021. W.e.f. 04.08.2021, updated post with revised provisions is available at https://p2penablers.com/insights/f/faqs-%E2%80%93-can-a-practicing-ca-do-future-options-trading-1

","url":"https://p2penablers.com/disciplinary-case/f/faqs-%E2%80%93-can-a-practicing-ca-do-future-options-trading","title":"FAQs – Can a Practicing CA do Future & Options trading?","summary":"Note: This post stands valid till 03.08.2021. W.e.f. 04.08.2021, updated post with revised provisions is available at https://p2penablers.com/insights/f/faqs-%E2%80%93-can-a-practicing-ca-do-future-options-trading-1","date_modified":"2020-04-06T12:59:06Z"},{"id":"https://p2penablers.com/disciplinary-case/f/faqs-signing-of-provisional-financials-by-ca","html_content":"

It is very common now a days that financial institutions, especially banks, require clients to get their provisional financials signed by practicing Chartered Accountant. And since such financials are provisional and not...

","url":"https://p2penablers.com/disciplinary-case/f/faqs-signing-of-provisional-financials-by-ca","title":"FAQs : Signing of Provisional Financials by CA","summary":"It is very common now a days that financial institutions, especially banks, require clients to get their provisional financials signed by practicing Chartered Accountant. And since such financials are provisional and not...","date_modified":"2020-04-01T09:04:06Z"},{"id":"https://p2penablers.com/disciplinary-case/f/can-a-practicing-ca-become-director-in-a-company","html_content":"

Q1. Can a Practicing CA become a director in a company?

","url":"https://p2penablers.com/disciplinary-case/f/can-a-practicing-ca-become-director-in-a-company","title":"FAQs : Can a Practicing CA become Director in a Company?","summary":"Q1. Can a Practicing CA become a director in a company?","date_modified":"2020-03-31T09:30:00Z"},{"id":"https://p2penablers.com/disciplinary-case/f/revisit-review-rethink-restructure-and-reorganize---pu","html_content":"

All great people have time to time emphasized on the opportunistic perspective of looking at the crisis. In the same way, this Corona outbreak with widespread unanticipated full stop of physical collaboration at workplac...

","url":"https://p2penablers.com/disciplinary-case/f/revisit-review-rethink-restructure-and-reorganize---pu","title":"Revisit, Review, Rethink, Restructure and Reorganize - PU","summary":"All great people have time to time emphasized on the opportunistic perspective of looking at the crisis. In the same way, this Corona outbreak with widespread unanticipated full stop of physical collaboration at workplac...","date_modified":"2020-03-23T10:26:54Z"},{"id":"https://p2penablers.com/disciplinary-case/f/enhance-your-eligibility-for-concurrent-audit-of-banks","html_content":"

Assignments of concurrent audit of banks are considered to be a regular income flow for any CA practice unit (PU), while also benefitting the PU in terms of bank audit experience, paving path for stock audits, revenue au...

","url":"https://p2penablers.com/disciplinary-case/f/enhance-your-eligibility-for-concurrent-audit-of-banks","title":"Enhance your Eligibility for Concurrent Audit of Banks","summary":"Assignments of concurrent audit of banks are considered to be a regular income flow for any CA practice unit (PU), while also benefitting the PU in terms of bank audit experience, paving path for stock audits, revenue au...","date_modified":"2020-03-03T04:45:20Z"},{"id":"https://p2penablers.com/disciplinary-case/f/communication-with-previous-auditor---a-tool-defense-weapon-or","html_content":"

\"Fabulous Ethical Practice of NOC followed by ICAI Members\"

","url":"https://p2penablers.com/disciplinary-case/f/communication-with-previous-auditor---a-tool-defense-weapon-or","title":"Communication with Previous Auditor - A tool, defense, weapon or?","summary":"\"Fabulous Ethical Practice of NOC followed by ICAI Members\"","date_modified":"2019-12-05T06:30:00Z"}]}