The Institute of Chartered Accountants of India (ICAI), through its Centre for Audit Quality (CAQ) Directorate, has introduced a comprehensive “Checklist for Certificates” to guide Chartered Accountants (CAs) in issuing certificates in strict adherence to technical and professional standards.

According to ICAI, the checklist is designed to empower CAs by providing a structured framework for certificate issuance, ensuring compliance, transparency, and enhanced audit quality. This initiative is also expected to serve as a valuable tool during peer reviews.

The checklist comprises four key components:

• Index – Offers an overview of each certificate issued, with specific tracking for UDIN generation and invoice raising, making it ideal for peer review purposes.
• Section A – Assists in determining the applicable Standard or Guidance Note for the engagement.
• Section B – Provides a procedural checklist covering quality control, planning, and reporting, with references to relevant paragraphs of the Guidance Note.
• Section C – Lists the essential components of the certificate and specifies supporting documents to be retained.

ICAI has made the checklist available for download through a dedicated link and QR code, encouraging members to access and share it widely.

The checklist can be accessed at: https://forms.gle/TNzJ1VtkmXCGbXXW7 

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