Register of statutory audit done by c.a. member

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Querist : Anonymous

Querist : Anonymous (Querist)

16 August 2013 WHETHER A PRACTISING C.A. IS REQUIRED TO MAINTAIN A REGISTER OF STATUTORY AUDIT DONE BY HIM DURING THE YEAR AND TO FORWARD RECORD OF NUMBER OF STATUTORY AUDIT DONE BY HIM DURING THE YEAR TO ICAI INSTITUTE OR ANY OTHER AUTHORITY

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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16 August 2013 Yes in prescribed form and within time applicable.

Querist : Anonymous

Querist : Anonymous (Querist)

17 August 2013 TUSHAR SIR
WHETHER ANY DETAIL TO ISTITUTE / AUTHORITY IS TO BE GIVEN ?
AND WHETHER INSTITUTE /AUTHORITY KEEP RECORD OF NUMBER (DESCRIPTION) OF AUDIT DONE BY A MEMBER?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Yes, here’s the detailed position regarding maintenance of register and reporting of statutory audits by a practicing Chartered Accountant (CA):

1. Maintenance of Register of Statutory Audits
As per ICAI guidelines and professional standards, every practicing CA is required to maintain a Register of Statutory Audits conducted during the year.
This register should include details such as:
Name of the client
Type of audit (e.g., company audit, government audit, tax audit, etc.)
Period covered
Date of appointment
Audit fees charged (optional)
Maintaining this register helps in professional record-keeping and is useful during peer review or any inquiry by the ICAI.
2. Reporting to ICAI or Other Authorities
Currently, there is no mandatory requirement for members to forward the details or a summary of statutory audits performed during the year to ICAI or any other statutory authority on a routine basis.
However, ICAI may request such details during peer review, disciplinary proceedings, or quality review programs.
Certain specific audit types (e.g., listed company audits, government audits) may have separate reporting or registration requirements with respective authorities.
3. Does ICAI Keep a Record of Audits Done by Members?
ICAI does not maintain a centralized database or record of the number or description of audits done by each member as a routine process.
The responsibility to maintain records lies with the practicing CA.
ICAI may collect audit-related information under specific schemes like Quality Review Board or during registration of audit firms.
Summary:
Aspect Requirement
Maintain Register Yes, recommended and good professional practice
Reporting to ICAI Not mandatory routinely
ICAI’s record of audits done Not maintained routinely

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