The Institute of Chartered Accountants of India (ICAI) has proposed a significant amendment to the Chartered Accountants Regulations, 1988, by incorporating “Forensic Investigation” into the professional curriculum. The draft regulations were published in the Gazette of India on June 27, 2025, inviting public comments within 30 days.

According to the draft titled The Chartered Accountants (First Amendment) Regulations, 2025, Regulation 204 will be amended to include “Forensic Investigation” alongside “Management and Business Finance.”

Regulation 204. Post-qualifying courses and examinations:

The Council may impart or arrange to impart practical and/or theoretical training and hold examinations in such subjects as it may consider useful for members and may award certificate or diplomas in connection with the post-qualification courses in Management Accountancy, Corporate Management, Tax Management, Information Systems Audit, Insurance and Risk Management, and International Trade Laws and World Trade Organisation.

The move reflects ICAI’s growing emphasis on equipping future chartered accountants with investigative and analytical skills in light of increasing corporate frauds and financial irregularities.

The notification, issued by ICAI Secretary Dr. Jai Kumar Batra, highlights that any person desiring to make objections or suggestions can do so by writing to the Secretary at ICAI Bhawan, Indraprastha Marg, New Delhi, within the stipulated period. The Council will consider all feedback received before finalizing the amendment.

This proposed change underscores the Institute’s ongoing efforts to modernize the chartered accountancy profession and align it with global best practices, particularly as forensic accounting becomes a critical tool in financial scrutiny, compliance, and enforcement.

Notification Details

Notification No.1-CA(7)/227/2025

Date: 26th June, 2025