Finance Careers & Interview Hub — Sources

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By CA Nikhil Gupta · Where to verify India's three accounting-body qualifications and the technical standards they set.

Finin2min answer: India's three statutory accounting institutes each run their own qualification and set their own technical standards — ICAI for Chartered Accountancy and auditing standards, ICSI for Company Secretaryship, and ICMAI for Cost and Management Accountancy. Syllabi, exam patterns, articleship/training rules and pass criteria change periodically; verify the current version on the institute's own portal before relying on this hub's summaries for an active registration, exam or filing deadline.

ICAI accounting and auditing resources

Institute of Chartered Accountants of India — the statutory body regulating the CA qualification (Foundation, Intermediate, Final and mandatory articleship) and, separately, the source of the Standards on Auditing (SAs) and other technical pronouncements that govern how audits are actually conducted in India.

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Reviewed 4 July 2026

ICSI academic and examination portal

Institute of Company Secretaries of India — regulates the Company Secretary qualification (CSEET, Executive and Professional programmes) and the continuing professional-development requirements for practising and employed company secretaries.

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Reviewed 4 July 2026

ICMAI student and examination portal

Institute of Cost Accountants of India (formerly ICWAI) — regulates the Cost and Management Accountant qualification (Foundation, Intermediate and Final) and cost-audit standards for companies where cost audit applies.

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Reviewed 4 July 2026

Audit guidance and technical publications

ICAI's Auditing and Assurance Standards Board — publishes the Standards on Auditing, guidance notes and technical releases that a practising CA applies on an actual audit engagement, distinct from the exam syllabus covered above.

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Reviewed 4 July 2026