This notification, dated June 26, 2025, announces a draft of amendments to the Chartered Accountants Regulations, 1988, proposed by the Council of the Institute of Chartered Accountants of India. The proposed amendments, titled the Chartered Accountants First Amendment Regulations, 2025, include revisions to Regulation 204, specifically concerning the inclusion of "Forensic Investigation" after "Management and Business Finance" as a subject area. The notification invites objections or suggestions from affected parties to be submitted to the Council within thirty days of the gazette's publication date. These amendments will take effect upon final publication in the Official Gazette.
Key Entities Referenced
Chartered Accountants Regulations, 1988: A set of regulations governing chartered accountants, which is being amended by the current notification.
Chartered Accountants Act, 1949: The Act of Parliament that provides the legal framework for the regulation of the profession of chartered accountancy in India. Section 30 is referenced.
The Institute of Chartered Accountants of India: The professional accounting body in India that proposes the amendments to the Chartered Accountants Regulations.
New Delhi: The location where the notification is issued and where the Institute of Chartered Accountants of India is located. State is Delhi.
Chartered Accountants First Amendment Regulations, 2025: The name given to the amendments being introduced to the Chartered Accountants Regulations.
ICAI Bhawan, Indraprastha Marg, New Delhi 110 002: The address of the Institute of Chartered Accountants of India, where objections or suggestions regarding the draft regulations can be sent. State is Delhi.
Dr. JAI KUMAR BATRA: Secretary of The Institute of Chartered Accountants of India.
Forensic Investigation: A new specialization being inserted into the Chartered Accountants Regulations, 1988 under Regulation 204.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-28062025-264222
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असाधारण
EXTRAORDINARY
भाग III—खण्ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 460] नई कदल्ली, िुक्रिार, िनू 27, 2025/आषाढ़ 6, 1947
No. 460] NEW DELHI, FRIDAY, JUNE 27, 2025/ASHADHA 6, 1947
भारतीय चार्टड ट अकाउंर्ेंट्स सस्ट्ं थान
ubZ fnYyh] 26 िून 2025
सख्ं या 1-सीए(7)/227/2025—चार्टडट अकाउंर्ेंट्स जिजनयम, 1988 का और संिोधन करने के जलए कजतपय
जिजनयमों का एक प्रारूप, जिसे भारतीय चार्टडट अकाउंर्ेंट्स संस्ट्थान की पररषद ् बनाने का प्रस्ट्ताि करती ह,ै चार्टड ट
अकाउंर्ेंट्स अजधजनयम, 1949 (1949 का 38) की धारा 30 की उपधारा (3) की अपेक्षानसु ार, ऐस े सभी व्यजतयों की,
जिनकी उससे प्रभाजित होने की संभािना ह,ै िानकारी के जलए एततद्वारा प्रकाजित ककया िाता ह ै और यह सूचना दी
िाती ह ै कक उक्त प्रारूप जिजनयमों के संबंध म ें उस तारीख स,े जिसको भारत के ऐस े रािपत्र की प्रजतयां, जिसम ें इन प्रारूप
जिजनयमों का प्रकािन ककया िाता ह,ै िनता को उपलब्ध करा दी िाती ह,ैं तीस कदन की अिजध के अिसान पर या उसके
पश्चात ् जिचार ककया िाएगा ;
उक्त प्रारूप जिजनयमों के संबंध म ें कोई आक्षपे या सुझाि प्रस्ट्ततु करन े का इच्छुक कोई व्यजक्त उसे भारतीय चार्टड ट
अकाउंर्ेंट्स संस्ट्थान की पररषद ् द्वारा जिचार ककए िाने हते ,ु सजचि, भारतीय चार्टडट अकाउंर्ेंट्स संस्ट्थान, आईसीएआई
भिन, इंद्रप्रस्ट्थ मागट, नई कदल्ली-110002 को संबोजधत करते हुए ऊपर जिजनर्दटष्ट अिजध के भीतर संस्ट्थान को अग्रेजषत कर
सकेगा ;
4229 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
ऐस े ककसी आक्षेप या सुझाि पर, िो ऊपर जिजनर्दटष्ट अिजध के अिसान स े पूिट उक्त प्रारूप जनयमों के संबंध म ें
ककसी व्यजक्त स े प्राप्त होंगे, पररषद ्द्वारा जिचार ककया िाएगा ।
प्रारूप जिजनयम
I. (1) इन जिजनयमों का संजक्षप्त नाम चार्टडट अकाउंर्ेंट्स (पहला संिोधन) जिजनयम, 2025 ह ै।
(2) य ेरािपत्र म ें उनके अंजतम प्रकािन की तारीख स े प्रिृत्त होंगे ।
2. चार्टडट अकाउंर्ेंट्स जिजनयम, 1988 म,ें--
जिजनयम 204 म,ें
(i) “अंतराटष्ट्रीय कराधान” िब्दों के पश्चात,् “और” िब्द का लोप ककया िाएगा ;
(ii) “प्रबंधन और व्यिसाय जित्त” िब्दों के पश्चात्, “और फोरेंजसक िांच” िब्द अतं :स्ट्थाजपत ककए िाएंगे ।
सीए. (डॉ.) िय कुमार बत्रा, सजचि
[जिज्ञापन-III/4/असा./193/2025-26]
रर्प्पण : मलू जिजनयम, भारत के रािपत्र, असाधारण, तारीख 1 िून, 1988 म ें अजधसूचना संख्या
1-सीए (7)/134/88, तारीख 1 िून, 1988 के द्वारा प्रकाजित ककए गए थ े और इनम ें अंजतम संिोधन अजधसूचना संख्या
1-सीए(7)/201/2023, तारीख 21 िून, 2023 द्वारा ककया गया था ।
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
NOTIFICATION
New Delhi, the 26th June, 2025
No.1-CA(7)/227/2025.—The following draft of certain regulations further to amend the Chartered
Accountants Regulations, 1988, which the Council of the Institute of Chartered Accountants of India proposes to
make, is hereby published, as required by sub-section (3) of section 30 of the Chartered Accountants Act, 1949 (38 of
1949) for the information of all persons likely to be affected thereby; and notice is hereby given that the said draft
regulation shall be taken into consideration after the expiry of a period of thirty days from the date on which the
copies of the Gazette of India, in which these draft regulations are published, are made available to the public;
Any person desiring to make any objection or suggestion in respect of the said draft regulations, may forward
the same to the Council of the Institute of Chartered Accountants of India within the period so specified addressed to
the Secretary, the Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi – 110
002;
Any objection or suggestion which may be received from any person with respect to the said draft regulations
before the expiry of the period so specified shall be taken into consideration by the Council.
Draft Regulations
I. (1) These regulations may be called the Chartered Accountants (First Amendment) Regulations, 2025.
(2) They shall come into force on the date of their final publication in the Official Gazette.[भाग III—खण्ड 4] भारत का रािपत्र : असाधारण 3
II. In the Chartered Accountants Regulations, 1988, -
In Regulation 204,
(i) After the words, “International Taxation”, the word “and” shall be omitted.
(ii) After the words, Management and Business Finance, the words, “and Forensic Investigation” shall
be inserted.
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT. III/4/Exty./193/2025-26]
Note: The principal regulations were published in the Gazette of India, Extraordinary, dated the 1st June, 1988 vide
number 1-CA(7)/134/88 dated 1st June, 1988 and lastly amended vide Notification No.1-CA(7)/201/2023 dated 21st
June, 2023.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.