In pursuance of sub Section 5B of Section 18 of the Chartered Accountants Act

6311 GI/2024 REGD. No. D. L.-33004/99 THE GAZETTE OF INDIA EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 762] NEW DELHI, FRIDAY, SEPTEMBER 27, 2024/ASHVIN 5, 1946 CG-DL-E-04102024-257697 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an act of Parliament) NOTIFICATION New Delhi, the 27th September, 2024 F. No. 1-CA(5)/75/2024.—In pursuance of sub-Section (5B) of Section 18 of the Chartered Accountants Act, 1949, a copy of the audited accounts and the Report of Council of the Institute of Chartered Accountants of India (ICAI) for the year ended 31st March 2024 is hereby published for general information. 75th Annual Report The Year 2023-24, is a milestone in the annals of the ICAI and the Indian Chartered Accountancy Profession, as the esteemed profession started celebrations for its 75 years of Legacy of Trust and Excellence that has profoundly influenced the nation's economic landscape. As ICAI Celebrates its past, it is equally focused on the future, poised to navigate the next 25 years with ambition and innovation, making it “The Golden Period of Profession”. As a profession and as largest accounting body the ICAI, shall work with commitment and renewed zeal to lead into the path of prosperity, harnessing the power of technological advancements like AI, Analytics and Automation, fostering an ecosystem for Green Economy promoting Sustainable Development, nurturing professionals of tomorrow with advanced skills for the digital economy as well as supporting development of accounting practices and frameworks strengthening governance holistically which elevates the development of society and nation. As India progresses towards becoming a $30 trillion economy, the nation is rapidly emerging as a global growth leader. ICAI is dedicated to supporting India's economic advancement, continuing its role as a guardian of public interest and a Partner in Nation Building. The Institute is globally acclaimed for its high standards in technical and ethical domains, as well as its rigorous education and examination processes. Chartered Accountants have played a crucial role in India's growth story, significantly contributing to the economy and being recognized by all community stakeholders. As we advance, the ICAI will continue to be a beacon of integrity, innovation, and professional excellence, contributing significantly to the rise of the Indian economy amidst global technological advancements. During its sagacious, 75 years journey of Trust and Excellence, ICAI has played a transformative role in India’s economic development, becoming synonymous with financial excellence and integrity. The Institute’s commitment to high standards in technical and ethical education has empowered Chartered Accountants to be key drivers of economic progress. The profession has been instrumental in fostering a robust financial ecosystem and supporting India’s growth trajectory. As the nation aspires to become a $30 trillion economy, ICAI’s future role will be pivotal. The Institute is poised to lead with innovation, uphold rigorous ethical standards and adapt to global economic trends, ensuring that Chartered Accountants continue to be indispensable to the nation’s economic advancement and stability. The Council of ICAI proudly presents its 75th Annual Report for the year ended 31st March 2024. Established on 1st July 1949 by an Act of Parliament with around 1,700 members, the Indian Chartered Accountancy profession has expanded to become the largest Global Accounting body in the World 4.0 lakhs members and more than 9 lakhs students, having its presence in 81 global cities across 47 Countries, during the last 75 years fuelled by values of Credence, Accountability, Reliability and Excellence in the service to the nation. This report highlights the significant activities of the Council and its Committees during the year 2023-2024, alongside the Institute's financial statements for the year ending 31st March 2024. The Council applauds the contributions of its members and students for maintaining the Chartered Accountancy profession's esteemed status through their pursuit of excellence, independence, integrity, ethical practices, innovation, sustainability, and technological advancement, which have collectively elevated the profession globally. This annual report not only chronicles the past achievements but also lays out a roadmap for the future, highlighting the strategic initiatives that will guide as ICAI continues to build on its legacy of excellence. A brief summary of the important achievements during the years are given as under: 1. 75th CA Day Celebrations – Chief Guest Hon’ble President of India On 1st July 2023, the momentous occasion of 75th Chartered Accountants' Day was celebrated with great enthusiasm and zeal across the Country and Globe. On the historic occasion a commemorative Logo and an ICAI Stamp signifying ICAI’s 75 years journey of excellence was unveiled recognizing the remarkable contributions of Chartered Accountants in the economic development of the nation, exemplifying unwavering integrity, competence, and professionalism as Partner in Nation Building. The esteemed presence and blessings of the ‘Chief Guest’ Hon'ble President of India Smt. Draupadi Murmu and Guest of Honour, Hon’ble Minister of State for Corporate Affairs, was the highlight of the event. During the celebration, the new Education and Training Scheme, aligned with the International Standards and National Education Policy 2020, was unveiled. The Hon’ble President of India lauded the collaborative and pivotal role being played by the Chartered Accountants as “Pillars of economic Governance”. She acknowledged CAs dedication and hard work, and further added, “The journey to becoming a CA is a testament to the dedication and hard work of our exceptional professionals. It further fills me with delight to witness the rising percentage of women pursuing the CA profession”. 2. Global Professional Accountants Convention (GloPAC) – 2023 Referring to the GST as the "Tryst with Modernity", the Hon’ble Vice-President of India Shri Jagdeep Dhankar remarked at the Global Professional Accountants Convention (GloPAC) organized by the ICAI at Gandhinagar, Gujarat that it stands as the largest tax reform since independence, completely transforming the country's Indirect taxation landscape. He also praised the Chartered Accountants fraternity for their role in shaping Goods and Services Tax into the user-friendly 'Good and Simple Tax.' 3. Supporting the Government in GST capacity building initiatives ICAI with its requisite expertise and knowledge has been working closely with the State Governments and its various constituents to support their capacity building initiatives. In this direction, the Institute conducted programmes in 7 states relating to GST during the year and more than 2000 government officers were trained in such programmes. Further, MoUs were signed with state governments of Goa and Jammu & Kasmir to facilitate imparting training on GST to officers of these Departments through capacity building programmes on a regular basis as also to extend technical co-operation in research, assistance in policy making, consulting etc. 4. MoU with State Governments (i) The Institute, through its GST & Indirect Taxes Committee, has entered into Memorandum of Understanding (MoU) with Department of State Taxes, Goa and State Taxes Department, Jammu & Kashmir to facilitate imparting training on GST to officers of these Departments through capacity building programmes on a regular basis as also to extend technical co-operation in research, assistance in policy making, consulting etc. The MoU with Goa was signed and exchanged in the presence of Hon’ble Chief Minister of Goa, and Hon’ble Minister of Goa. The MoU with Jammu & Kashmir was signed and exchanged in the presence of Hon’ble Lieutenant Governor, J&K, and senior officials from the Government of J&K. (ii) Further, the Institute collaborated with the State Taxes Department of J&K Government, in organising Tax Awareness initiative - KARTAVYA (Kar Yogdaan, Rashtra Nirmaan), GST symposium for industries, traders’ association & other stakeholders on March 1, 2023 to further stimulate the rate of compliance and productive capacity in the state. On the occasion, the Chief Guest Shri Manoj Sinha Hon’ble Lieutenant Governor, J&K applauded the role of ICAI in nation building. (iii) Strengthening Governance at grass root level, ICAI joined hands with various State govt./ ULBs to provide training to officials in vernacular language on latest accounting tools and practices including accrual accounting namely Urban Development Directorate, Uttarakhand, Directorate of Municipal Administration, Maharashtra and Nagaland and Commissioner of Treasuries and Accounts, Govt. of Tamil Nadu. 5. Agreement with Finance Department, Government of Uttarakhand In another heartening development, ICAI through, Committee on Public and Government Financial Management (CPGFM) has entered into an agreement with the Project Management Unit - Uttarakhand Project Management Strengthening (PMU - UKPFMS) working under the aegis of the Finance Department, Government of Uttarakhand to impart training to newly recruited and existing account staff of Urban Local Bodies of Uttarakhand on Accrual Based Double Entry Accounting System and Uttarakhand Municipal Accounting Manual (UMAM), 2021 jointly with Urban Development Directorate (UDD). The agreement was exchanged in the presence of Hon’ble Minister, Urban Development & Finance, Government of Uttarakhand, Director, Urban Development Directorate, Government of Uttarakhand and other senior officials from UDD, UKPFMS & ICAI. 6. ICAI Partners Commissionerate of Rural Development, Gujarat With rural development being an important part of nation’s growth and prosperity, it is imperative that accounting professionals in these areas are equipped with latest tools and practices. ICAI through its Committee on Public and Government Financial Management (CPGFM) in partnership with Commissionerate of Rural Development, Gujarat has started a comprehensive training programme series on the ‘Effective Implementation of Accounting Guidelines of Various Rural Development Schemes’. This two-days training programme was specifically designed for the accounting staff working within Rural Development Agencies in Gujarat and about 700 accounting officers in Gujarat will be benefitted from it. 7. MOU with GIFT City (i) ICAI has entered MoUs with the GIFT City (Gujarat International Finance Tec-City Ltd.) and IFSCA (International Financial Services Centres Authority), to promote financial excellence and enhance professional skill sets related to International Financial Services Centre (IFSC) business and regulations. Further, with a view to promote the Indian economy globally and the export of accountancy services from India, ICAI conducted the Ambassadors Meet and Trade Officers Conclave, as well as MoUs were renewed with Invest India and the Export Promotion Council for EOU & SEZ (EPCES) aimed to encourage sustainable economic growth and promote India as an investment friendly destination. Services namely Book-keeping, Accounting, Taxation and Financial Crime Compliance Services notified as financial services under the IFSCA Act. This notification came after the ICAI proposed the above amendment. This notification would bring enormous opportunities to professionals to provide services in the IFSC. (ii) ICAI representatives visited Australia as a part of high-level delegation from the International Financial Services Centres Authority (IFSCA) from August 28 to September 1, 2023, with an aim to promote International Financial Services Centres (IFSCs), export of services including accounting and finance and to attract overseas investors. The delegation engaged in roundtable discussions with banks, insurance companies, and capital market institutions in Sydney and Melbourne on August 28, & August 31, 2023 respectively, to explore opportunities for investments in IFSCs. (iii) An interactive meeting convened at IFSCA GIFT City on 12th May, 2023 of Hon’ble Prime Minister with the stakeholders and market participants to collaborate and work together in developing GIFT City as Global Financial Hub. During the meeting, the ICAI assured its support and made various suggestions on promoting export of services and establishing India as a preferred destination globally for Accounting and Financial services. Also about the role ICAI has been playing in the areas of strengthening MSME ecosystem, Financial and Tax Literacy, training of GST Officials in states etc. 8. Indian Railways in migration from cash basis to Accrual basis system of accounting The ICAI ARF is assisting Indian Railways in migration from cash basis to Accrual basis system of accounting. The Accrual Based Financial Statements of Indian Railways for the financial year 2021-22 was handed over to IRAS, Chief Administrative officer/ Accounting Reforms, Northern Railways, at an event organized on June 5, 2024 in the presence of President, ICAI/Chairman, ICAI-ARF, Vice-President, ICAI/Vice-Chairman, ICAI-ARF, Project Mentor and few Council Members, ICAI. IRAS, Chief Administrative officer sought assistance of the ICAI ARF on how Green Initiatives of Indian Railways - Identification of Green Assets & its disclosure and the carbon emissions done by Indian Railways through several initiatives like usage of solar power plant, waste-water treatment, etc. can be financially shown in the Financial Statements to enhance the utility of accrual based financial statements. The President, ICAI/Chairman, ICAI-ARF apprised the initiatives being undertaken by ICAI in this direction through its Sustainability Reporting Standards Board and assured that ICAI and ICAI ARF shall provided necessary assistance in this regard. 9. CA. Run for Viksit Bharat The Institute is the world's largest accountancy body, commemorated its 75 years of service to the nation with the grand 'CA Run for Viksit Bharat' on 30th June, 2024. This event underscored ICAI’s commitment to Prime Minister Narendra Modi's vision of transforming India into a developed nation by 2047. Participants, including members and students from across the globe, began the run at 6:00 AM from 5 Regional Councils, 176 Branches, and various foreign chapters. In New Delhi, the run commenced from ICAI Headquarters and concluded at Major Dhyan Chand National Stadium. The event was graced by the presence of Hon’ble Minister of State of Corporate Affairs, who praised ICAI’s contributions to the nation's financial standards and robust reporting ecosystem. 10. Financial and Tax Literacy Drive For the promotion of the Government of India’s national mission on Vitiya Saksharta, the Institute of Chartered Accountants of India (ICAI) is running a Financial and Tax Literacy Drive “Vitiya Gyan-ICAI Ka Abhiyaan” to propagate and promote financial and tax literacy- nationwide amongst various strata of the public including Housewives, Senior Citizens, Students, Salaried /Retired Persons, Start-ups/ Businessmen & Entrepreneurs, Law Enforcement Personnel, Defence People, Teachers & Academicians, Farmers & Rural Households, Professionals such as lawyers, doctors, engineers etc. Financial & Tax Literacy Drive “Vitiya Gyan – ICAI Ka Abhiyaan” is the biggest national drive by ICAI as a partner in nation-building. This extensive initiative aims to equip individuals with essential financial knowledge, enabling them to make informed decisions and contribute to the economic development of India. Through workshops, seminars, and educational resources, ICAI's campaign reaches diverse sections of society, fostering a culture of financial awareness and responsibility. By empowering citizens with financial acumen, ICAI continues to strengthen its commitment to creating a financially literate and economically robust nation. The initiative underscores ICAI's commitment to fostering a financially literate and responsible society. 11. MoU with FICCI Ladies Organisation (FLO) The ICAI through its Group for Promoting Financial & Tax Literacy has renewed its collaboration with the FLO for the second consecutive year. Both the organisations shall be working together to create financial & tax literacy awareness amongst the women by way of knowledge dissemination and skill development to empower them and achieve the goal of financial inclusion in true essence. 12. Agreements with various Accounting bodies After due approval from the Union Cabinet, ICAI also into MoU with the Institute of Chartered Accountants of Maldives (CA Maldives) on 20th August 2023, during the SAFA IFRS and ISAs Forum 2023 hosted by CA Maldives. These MoUs aim to establish a platform for mutual co-operation, aiming at the advancement of Accounting Knowledge, Professional and Intellectual Development, and the progress of their respective members. ICAI also renewed its qualification reciprocity agreement with the Institute of Chartered Accountants in England & Wales on April 24, 2023 in London. The renewal of this MoU would continue to enable appropriately qualified members of either institute to join the other institute by receiving appropriate credit for their existing accountancy qualification and bring a lot of professional opportunities for Indian CAs in UK. 13. Recognition of ICAI member as Associate member of Institute of Singapore Chartered Accountants (ISCA) ISCA, Singapore has recognized ICAI qualification as one of the professional qualifications for taking associate membership of ISCA, another testimony of increasing brand equity of the profession globally. The recognition will be beneficial for all those members who are residing in Singapore and have six months of local work experience in Singapore. 14. Strengthening India's entrepreneurial landscape – MSME & Startup Initiatives The Institute of Chartered Accountants of India (ICAI), through Committee on MSME and Startups has been intensely committed to fostering India's entrepreneurial ecosystem, particularly through initiatives focusing on startups and Micro, Small & Medium Enterprises (MSMEs). (a) As part of our commitment to extend assistance to MSMEs, ICAI, has forged meaningful partnerships by entering Memorandums of Understanding (MOUs) with the Governments of Odisha, Chhattisgarh, and Kerala. In line with these collaborations, dedicated help desks were established at ICAI branches in these states. These help desks serve as vital resources, offering guidance and support to MSMEs, aiding in their understanding of the array of available schemes and benefits, including facilitation for registration processes. (b) Another significant move involves signing Memorandums of Understanding (MoUs) with AIC-Mahamana Foundation for Innovation and Entrepreneurship IM BHU, Varanasi, and AIC-Nalanda Institute of Technology Foundation, Bhubaneswar, Odisha. These agreements aimed to bolster Startup Capacity Building through the ICAI Startup Gateway. The objective was to establish these institutions as core hubs for startup stakeholders, nurturing a comprehensive innovation and entrepreneurial ecosystem and facilitating the journey from ideation to market realization. These partnerships strongly aligned with the government of India's vision for entrepreneurship development, innovation culture, and the integration of the startup ecosystem. (c) Alongside these collaborations, ICAI actively engaged in realm awareness about government schemes targeting the strengthening of Indian MSMEs. Notably, the MSME Yatra initiative achieved recognition in the Asia Book of Records. This accolade was a result of nationwide campaigns - 'ICAI MSME SETU' and 'ICAI MSME YATRA' - conducted in 75 cities across 22 states within 75 days. These campaigns aimed to promote entrepreneurship, stimulate job creation, and contribute to overall economic development. ICAI's steadfast commitment to empowering MSMEs and the startup sector remained a cornerstone of their efforts towards economic growth. (d) To further reinforce this commitment, ICAI this year introduced two significant initiatives: the ICAI MSME Connect Program involving MSME Sahayog and MSME Niryat program and the ICAI Startup Yatra. The former, conducted from October 20, 2023, to February 10, 2024, aimed to support members advising Micro, Small & Medium Enterprises (MSMEs) in international trade and export promotion. These program aims at providing support across various aspects including skills enhancement, quality improvement, market access, finance availability, and technology know-how. Simultaneously, the ICAI Startup Yatra, operating from October 20, 2023, to February 10, 2024, had the goal of building capacity and fostering enabling ecosystems for startups across 140 cities. The initiative included programs like the ICAI Startup Manthan and ICAI Startup Samvad, focusing on fostering innovation, facilitating registrations, and enhancing capacity for startups. These endeavors aimed to bridge the gap between tier I and tier II city ecosystems, nurturing an inclusive and thriving entrepreneurial culture across the nation. (e) Moreover, the Institute organised the StartUp Sphere 2023 event in Mumbai from 27-28 June, 2023, aimed to bring together the startup community, investors, and entrepreneurs. The event attracted 7,000 attendees from across the country and featured over 120 industry specialists who shared their knowledge and insights. Hon’ble Former President of India gave special address at the event and the same was inaugurated by the Minister of Industries, Government of Maharashtra. The success of the event not only benefited the participants but also augmented the entrepreneurial ecosystem in the country. (f) An Interactive Ambassadors’ meet was organized to promote inbound and outbound investment, make India investment friendly destination, collaborate with International accounting bodies for strengthening global financial ecosystem, promote accounting profession globally in alignment with the Government’s vision to boost services export potential. The event was graced by Hon’ble Minister of State for External Affairs and was attended by delegates from more than 25 embassies. During the event, the MoU (extension) was signed with Invest India in continuation to the earlier MoU entered on 4th February, 2019 aimed to promote sustainable economic growth and investments in India, collaborate and promote India as an investment friendly destination. On the occasion, ICAI got inducted into Asia Book of Records for its ICAI MSME Yatra and MSME SETU initiatives which were earlier made to India Book of Records. 15. Stakeholders Consultation Meetings on MCA 21 V3 MCA21 V3 marks a transformative shift in digital corporate governance, promoting efficient compliance and transparent access to corporate information. ICAI through its Corporate Laws & Corporate Governance Committee played a crucial role in supporting the initiative by organizing Stakeholders' consultation meetings in various cities like Delhi, Chennai, Hyderabad, Kolkata, Guwahati, Ahmedabad, and Mumbai. These meetings facilitated open dialogue, allowing stakeholders to address challenges and find solutions for the seamless implementation of MCA 21 V3. The Ministry expressed deep appreciation for ICAI's valuable assistance in this significant government initiative. 16. Pravasi Bhartiya Divas and Global Investors Summit The ICAI as partner in Nation’s development joined hands with Madhya Pradesh Government and participated in the Pravasi Bhartiya Divas and Global Investors Summit in Indore from 8-12 January, 2023. The ICAI Pavilion provided instant expert advice to the NRIs and delegates. The ICAI showcased robots and AI/VR enabled applications which were a major attraction. The Institute curated a session on “Access Madhya Pradesh - Complete Business Solution” in the Global Investors Summit where renowned experts shared their knowledge about ease of doing business, compliances, infrastructure, accountancy & taxation to promote investment and growth of the state of Madhya Pradesh. The Hon’ble Finance Minister of Madhya Pradesh graced the session. 17. Capacity Building Initiatives for ICLS Officials The ICAI is being recognised for its knowledge prowess and it is matter of pride that the Institute, as per the request of ICLS Academy, provided training to the Indian Corporate Law Service (ICLS) officials wherein knowledge has been imparted about the functioning of the institute, standard setting boards and also about disciplinary process. All these developments reflect the continuous trust and faith bestowed by the government and its constituents in the contribution being made by the ICAI and further strengthen our position as ‘Partner in Nation Building’ and ‘Pillars of Economic Development’. 18. Certificate Course for Accountants of Panchayats and the Certificate Course for Accountants of Municipal Bodies ICAI, in collaboration with the Comptroller & Auditor General of India, launched two online courses: the Certificate Course for Accountants of Panchayats and the Certificate Course for Accountants of Municipal Bodies. These initiatives aim to strengthen local governance and accounting, impacting 2.66 lakh Panchayats and municipal bodies by promoting financial discipline and creating local jobs in process. Enhanced accounting and reporting practices will foster rural inclusivity, aid in achieving SDGs, and improve the quality of life and societal development in urban and rural areas. 19. Training for officials from National Board of Accountants and Auditors (NBAA), Tanzania Under the aegis of the MoU between ICAI & National Board of Accountants and Auditors (NBAA) to establish mutual co-operation framework in the areas of mutual interest; ICAI conducted a 5-day training commencing February 20, 2023 for the four-member delegation from NBAA on areas such as Examination system, functioning of Members and Students Directorate, UDIN & Digital Learning Hub, Career Counselling for students, CPE, Sustainability and Ethics. The training was highly appreciated by the delegates. 20. Trade Officers Round Table Conclave Chartered Accountants plays a pivotal role in boosting global trade in services and ICAI partners with the government to enhance international recognition of Indian accountants. The ICAI undertakes various initiatives to promote export of goods and services aligned with the nation’s economic policies. In this context, a Trade Officers’ Roundtable Conclave was held in New Delhi on October 25, 2023, which witnessed the participation of 35 trade officials from various embassies along with representatives from Export Promotion Councils and Overseas Chamber of Commerce. The ICAI’s role in facilitating global trade, bilateral trade enhancement, investment promotion, and capacity-building for accounting professionals was highlighted along with exchange of MoU (renewal) with Export Promotion Council for EOUs and SEZs. 21. Supporting Women Entrepreneurship – Statement of Intent (SOI) with NITI Aayog The Institute continuing its support to Women Entrepreneurship in the country has signed a Statement of Intent (SOI) with NITI Aayog, through its Professional Development Committee (PDC) on 3rd October, 2023 in Goa in the presence of Hon’ble Chief Minister of Goa, CEO, NITI Aayog and Senior Advisor, NITI Aayog. Under the said arrangement, the ICAI shall provide its professional expertise through a panel of experts to the women entrepreneurs registered with the Women Entrepreneurship Platform (WEP) of the NITI Aayog, as well as its infrastructure and resources across the country for creating awareness about WEP. 22. Export of Accountancy Services - Training of Civil Servants With export of accountancy services identified as one of the Champion services by the Government of India, a workshop in association with Ministry of Commerce & Industry, was organised at ICAI Headquarters for the newly recruited IAS officers in the Ministry to acquaint them about the Accountancy Service Sector and related Challenges and Opportunities. Our profession being a ‘pillar of economic development’ is committed to support India’s rise as a self-reliant global economy. 23. ICAI as a Prime partner for B20 Taking forward India's economic growth story, the ICAI has become a prime partner with B20 dialogue. The partnership of ICAI with B20 as a Prime Partner reflects our commitment to support the Government in making India a Vishwaguru. Today the global economy requires transparent, robust accounting standards and practices for sustainable development to provide for a better future. Business 20 (B20) is the official G20 dialogue forum with the global business community. Established in 2010, B20 is among the most prominent enngagement Groups in G20, with companies and business organizations as participants. The B20 leads the process of galvanizing global business leaders for their views on global economic and trade governance issues and speaks in a single voice for the entire G20 business community. Under the partnership, the ICAI activity participated in programmes. 24. Shaping Education Landscape (i) National Education Summit on Commerce & Accountancy 2024: The Institute organised a National Education Summit on Commerce & Accountancy (NESCA) on January 22nd and 23rd, 2024, in New Delhi under the aegis of the Board of Studies (Academic), with an aim to synergize University Education with Professional Accountancy Education through an inclusive approach. The event was inaugurated by Hon’ble Vice Chairman, University Grant Commission, as the Chief Guest. The Summit drew participation from Vice Chancellors, Directors, Deans, Principals, HODs and professors from various commerce colleges and universities from over 20 States in India. (ii) MoU between ICAI & Navodaya Vidyalaya Samiti (NVS): The ICAI has entered into a MoU with Navodaya Vidyalaya Samiti on 4th January 2024, to promote Commerce Education with special focus on the CA course amongst the students of Jawahar Navodaya Vidyalaya across the country. (iii) Nurturing Talent - MoU entered with Educational Institutions: Being in the forefront of Commerce & Accountancy education, it has been the constant endeavor of Board of Studies (Academic) of ICAI to work towards enhancing the quality of Commerce & Accountancy education in India by collaborating with various educational institutions. Continuing in this direction, the ICAI through BoS (Academic) has entered into 56 MoUs with educational institutions from all over the country this year. These MoUs aspire to provide a holistic learning experience to the Commerce & Accountancy students in the country. ICAI has also renewed the Memorandum of Understanding (MoU) with Indira Gandhi National Open University (IGNOU) and under this renewed MoU, ICAI students will be eligible for credit transfer for courses they have completed through ICAI, up to 50% of the total credits of the IGNOU programme. Credit transfers will be facilitated on a course-to-course basis for Foundation, Intermediate and Final level courses. 25. Reshaping Examination System for the Future of Accountancy Profession In line with global best practices and to better serve our students, starting this year, the Intermediate & Foundation course examinations will be conducted thrice annually, offering students more opportunities to excel. Exams will now take place in January, May/June, and September, as opposed to the previous schedule of twice a year. Meanwhile, the CA Final exam will continue to follow the traditional biannual format. This decision aims to reduce waiting times and provide ample chances for students to showcase their skills as also pursue their dreams. The institute is committed to supporting the aspirations of our students and look forward to their continued success. 26. ICAI Global footprints During the Period under report, broadening global horizon 2 new Representative offices namely Netherlands (Rotterdam) and USA (Kansas) were opened. ICAI inaugurated six chapters namely USA (Arizona), USA (Seattle), Australia (Adelaide), USA (Philadelphia), USA (Michigan), and Egypt (Cairo), bringing the global footprint to 51 Chapters and 30 Representative offices in 81 cities across 47 countries. 27. Expanding ICAI Network ICAI further strengthened and expanded its network in the country with the formation of new branches namely Satna (MP), Gandhinagar (Gujarat), Rajsamand (Rajasthan), Mandi Gobindgarh (Punjab), Mandsaur (Madhya Pradesh), Darbhanga (Bihar), Neemuch (Rajasthan), Muzaffarpur(Bihar), Bhagalpur (Bihar), Tonk (Rajasthan) & Raigarh (Chhattisgarh). With these new branches, ICAI national network will have 176 branches. These branches are pivotal at the local level to promote accountancy and support society and institutions in their growth and development as well as work towards the betterment of services to members and students at local level. 28. Launch of CA India Logo Epitomizing the Institute’s dedication to India First approach and commitment to serve the Indian economy in public interest, the ICAI launched New CA India Logo. Each element of the new CA India logo tells a story of its profession’s dedication to excellence, transparency and accountability during the Global Professional Accountant’s Convention, 2023 held in November, 2023 in the august presence of Hon’ble Vice President of India. 29. AI in ICAI To ride the AI & technology wave and revolution, the Institute has constituted the Committee AI in ICAI, with a vision to make the members and students competent in leveraging AI as a tool and contribute meaningfully to the growth story. 30. Aggregation of Firms To support the vision of Viksit Bharat and develop India into a Global Hub for Accounting and Financial services, the ICAI has form the Committee for Aggregation of Firms with a vision to build global and large accounting Firms from India to serve global markets. ICAI is working to take constructive measures in building large Indian accounting Firms and provide all possible support in terms of resources and policy measures 31. Forensic Accounting and Investigation Standards With the Dawn of Digital age and technological advancements, ICAI is leading the movement by being the first Accounting body to develop Forensic Accounting and Investigation Standards globally and making them mandatory since 1st July, 2023. 32. Sustainability Reporting Standards The Institute of Chartered Accountants of India (ICAI), through its Sustainability Reporting Standards Board (SRSB), has made significant strides in integrating sustainability reporting into its mission, creating opportunities for Chartered Accountants while upskilling and training its members via workshops, seminars, certificate courses, and technical literature on key sustainability topics. The SRSB also successfully organized the 3rd ICAI Sustainability Reporting Awards, honoring 19 companies for their leadership in Business Responsibility & Sustainability Reporting. Additionally, ICAI, through the SRSB and Public Relations Committee (PRC), launched the ICAI#75 Green Mahotsav initiative, celebrating ICAI’s 75th anniversary by planting 100,000 trees across India as part of the national India Van Mahotsav and 'Ek Ped Ma Ke Naam' campaign, with 10,500 trees already planted by branches and 2400 by individual members, demonstrating its dedication to environmental stewardship and sustainability. 33. Implementation of eOffice Platform ICAI Advances into Digital Era with e-Office: Embracing the digital age to improve our operational efficiency and service delivery, on 5th April, 2024, the e-Office platform, developed in collaboration with the National Informatics Centre and implemented by RailTel was launched. The e-Office initiative is aimed at enhancing productivity, ensuring transparency, and reducing the environmental impact of our operations. By moving to paperless transactions and enabling remote work capabilities, ICAI is not only optimizing its processes but also supporting sustainability. 34. Awards and Recognition (i) ICAI receives Prestigious UNCTAD ISAR Honours Award at World Investment Forum: The ICAI’s initiative “Sustainability Reporting Standards Board (SRSB)” received an Award in UNCTAD ISAR Honours Ceremony at the World Investment Forum on 17th October 2023 at Abu Dhabi. ICAI received the highest score in this year's session of ISAR HONOURS among 70 initiatives from all over the world. (ii) ICAI creates Guinness World Records - Igniting the Aspirations of Future Finance Leaders: The Institute has etched its impression by setting the Guinness World Record for conducting the ‘Largest Accounting Lesson’ ever held at a single location in the world. ICAI achieved this incredible milestone during the mega event ‘Career in Accounting & Finance for Youth (CAFY) and Super Mega Career Counseling Programme- Bhavishya ki Raah’ organized by Committee on Career Counselling of ICAI on 8th September, 2023 at JECC, Jaipur. The event witnessed the gathering of more than 5000 comprising students, teachers, principals & others participating in the event and left an indelible mark on the enthusiastic young minds of India. (iii) ICAI enters in Asia Book of Records for Maximum Number of Students Participation in Super Mega Career Counselling Programme: ICAI was inducted in Asia Book of Records for this feat and the jury of Asia Book of Records felicitated the Institute on 18th January, 2023 for setting the record for ‘Maximum Number of Students Participation in Super Mega Career Counselling Programme’. The First Drive of Programme was organized on October 31, 2022 and the Second Drive was held on November 26, 2022. A total of 1,60,648 students of classes IX till Graduation participated in the programme along with the Principals, Teachers and Career Counsellors. The programmes were conducted by 5 Regional Councils and 124 Branches. The Institute is the first organisation in Asia to set a record for counselling maximum number of students in one go. (iv) ICAI Conferred with Green Ribbon Champions Award: ICAI has been at the forefront for leading the ESG drive in India with its pioneering initiatives like bringing out Social Audit Framework & Social Audit Standards, Standard on Assurance Engagements (SAE) 3410 - “Assurance Engagements on Greenhouse Gas Statements”, coming out with Sustainability Reporting Maturity Model (SRMM) Version 2.0, ICAI Sustainability Reporting Awards, and Certificate Course on BRSR, etc. ICAI has been conferred with the Green Ribbon Champions Award by Network 18 for its commitment to Sustainable Accounting, Leadership role and commitment towards sustainability and inspiring work in making the world a greener place, in Delhi. The Award was presented by Secretary, Consumer Affairs, Food and Public Distribution, Government of India. 35. Other achievements (i) ICAI RVO has received approval from IBBI to provide certification for the other two asset classes, namely Land & Building and Plant & Machinery in addition to Securities and Financial Assets creating further professional opportunities for members. (ii) As part of ICAI’s 75th year celebrations, ICAI organized 100 Income Tax Clinics with the publication support of Income tax Department to encourage tax compliance. The Tax Clinics not only assisted taxpayers in understanding intricacies of law but also raised awareness among the public regarding the importance of filing income tax returns and increase tax-payer’s base of the Country. (iii) ICAI introduced the concept of Unique Document Identification Number (UDIN), a universal verification mechanism for ascertaining the authenticity of the documents signed by Chartered Accountants to create an environment of trust, transparency, and accountability necessary for obtaining long-term investment, financial stability, and sustainable growth. ICAI made it mandatory for various certificates and audits with effect from various dates in 2019. Till date over 6.6 crore UDINs have been generated, aiding in public trust and can support in economic analysis across districts for focused policy formulation. (iv) The Board of Studies of ICAI has launched ICAI Digital Learning Campus Portal on 7th May, 2024 which now features Self-Paced Online Modules (SPOM). This initiative represents a significant leap forward in enhancing the learning experience of students, providing flexibility and enriched content aligned with the New Scheme of Education and Training. Index to the Report +-----+---------------------------------------------------------+-----------------+ | S. No.| Particulars | No. of Cases | +-----+---------------------------------------------------------+-----------------+ | 1. | The Council | | | 2. | Committees of the Council | | | 3. | Auditors | | | 4. | Standing Committees | | | 4.1 | Executive Committee | | | 4.2 | Finance Committee | | | 4.3 | Examination Committee | | | 5. | Disciplinary Directorate | | | 6. | Technical and Professional Development | | | 6.1 | Accounting Standards Board | | | 6.2 | Auditing and Assurance Standards Board | | | 6.3 | Committee for Members in Practice | | | 6.4 | Continuing Professional Education Committee | | | 6.5 | Corporate Laws and Corporate Governance Committee | | | 6.6 | Direct Taxes Committee | | | 6.7 | Committee on Economic, Commercial Laws and Economic Advisory & NPO Cooperative| | | 6.8 | Digital Accounting and Assurance Board | | | 6.9 | Ethical Standards Board | | | 6.10| Expert Advisory Committee | | | 6.11| Financial Reporting Review Board | | | 6.12| GST and Indirect Taxes Committee | | | 6.13| Board of Internal Audit and Management Accounting | | | 6.14| Committee for Members in Industry and Business | | | 6.15| Peer Review Board | | | 6.16| Professional Development Committee | | | 6.17| Committee on Public and Government Financial Management | | | 6.18| Public Relations Committee | | | 6.19| Research Committee | | | 6.20| Sustainability Reporting Standards Board | | | 6.21| Committee on Financial Markets and Investors’ Protection| | | 6.22| Audit Committee | | | 6.23| Digital Re-Engineering and Transformation Directorate | | | 6.24| Management Committee | | | 6.25| Insolvency & Valuation Standards Board | | | 6.26| Taxation Audits Quality Review Board | | | 6.27| AI in ICAI | | | 6.28| Women Members Excellence Committee | | | 6.29| Committee on MSME & Start-up | | | 6.30| Committee for Aggregation of CA Firms | | | 6.31| Professional’s Skill Enrichment Committee | | | 7. | Development of International Trade, Services and WTO Directorate (Under International Affairs Committee)| | | 8 | Activities by Other Non Standing Committees | | | 8.1 | Committee for Members in Entrepreneurship and Public Services| | | 8.2 | Legal Directorate | | | 8.3 | Infrastructure Development Committee | | | 8.4 | International Affairs Committee | | | 8.5 | Strategy, Perspective Planning and Monitoring Committee | | | 8.6 | UDIN Directorate | | | 8.7 | Publication & CDS Directorate | | | 8.8 | Centre for Audit Quality Directorate | | | 8.9 | Centre of Excellence Directorate | | | 8.10| Estate Development Directorate (under Infrastructure Development Committee)| | | 8.11| Tender Monitoring Directorate | | | 8.12| Human Resources Directorate | | | 8.13| Grievance Resolution Directorate | | | 8.14| Specific Fund Management Directorate | | | 8.15| Financial & Tax Literacy Directorate (under Committee on Financial Markets and Investors’ Protection)| | | 8.16| Right to Information Act, 2005 | | | 8.17| XBRL | | | 8.18| ICAI- Accounting Research Foundation | | | 8.19| ICAI Registered Valuers Organisation | | | 8.20| Indian Institute of Insolvency Professionals of ICAI | | | 8.21| The Institute of Social Auditors of India | | | 8.22| Quality Review Board | | | 9. | Other Matters | | | 9.1 | Chartered Accountants’ (CA) Day – 1st July, 2023 | | | 9.2 | Central Council Library | | | 9.3 | Editorial Board | | | 10. | Members | | | 10.1| Membership | | | 10.2| Convocation 2022-23 | | | 11 | Board of Studies | | | 12. | Committee on Career Counselling | | | 13. | Regional Councils and their Branches (RBA Directorate) | | | 14. | Finance and Accounts | | | 15. | Appreciation | | | | Composition of the Council (2024-2025) | | | | Audited Annual Accounts | | +-----+---------------------------------------------------------+-----------------+ 1. THE COUNCIL The Twenty-Fifth Council was constituted on 12th February 2022. It comprises of 32 elected members and 8 members nominated by the Central Government. Composition of the 25th Council is disclosed separately. 13 Council meetings were held during duing financial year 2023-24. 2. COMMITTEES OF THE COUNCIL The Council in terms of Section 17 of the Chartered Accountants Act, 1949 constitutes every year on 12th February; various Standing and Non-Standing Committees/Boards and Groups to regulate and develop the profession of Chartered Accountancy. During the financial year ended 31st March 2024, 536 meetings of the said Standing and Non-Standing Committees / Boards and Groups were held. 3. AUDITORS M/s Arun K Agarwal & Associates & M/s S.K. Mittal & Co were the joint auditors of the Institute for the financial year 2023-24 appointed from the panel maintained by Comptroller and Auditor General of India. The Council wishes to place on records its appreciation of the services rendered by them. 4. STANDING COMMITTEES The Council of ICAI has the following Standing Committees: 4.1 Executive Committee 4.2 Finance Committee 4.3 Examination Committtee 4.1 Executive Committee The functions of this Committee include matters relating to articled and audit assistants and enrolment, removal, restoration of members from the Register, cancellation of certificate of practice, permission to engage in any other business or occupation other than profession of accountancy. Executive Committee is also the custodian of the property, assets and funds of the Institute beside maintenance of the Institute’s offices. The Executive Committee met 8 times during the year. 4.2 Finance Committee This Finance Committee controls, implements and supervises the activities related with and incidental, inter alia, to maintenance of true and correct accounts, formulation of annual budget, investment of the funds, and disbursements from the funds for expenditure – both Revenue and Capital Nature. The Finance Committee met 5 times during the year. 4.3 Examination Committee All functions of the Council of ICAI relating to the Examination are being performed by the Examination Committee. The Committee conducted the Chartered Accountancy Exams through out the Country as well as aborad in flawless manner. The details of the examinations are given below: (I) Examination May/June 2023 The Chartered Accountants May Examinations for Intermediate, Final Course and International Taxation Assessment Test (INTT-AT) under Post Qualification Course were smoothly conducted all over the country and abroad in 553 centres with social distancing norms and following the Covid Guidelines from 2nd May 2023 to 18th May 2023 and Foundation exam was held on 24th, 26th, 28th and 30th June 2023. The total numbers of candidates, who appeared in the said Foundation, Intermediate, and Final Examination and passed, were as follows: Main (Intermediate, Final and PQC) Exams: +-------------+--------------+--------+--------------+--------+--------------+--------+ | | Appeared and Passed Group I | Appeared and Passed Group II | Appeared and Passed Both Groups | | | Appeared | Passed | Appeared | Passed | Appeared | Passed | +-------------+--------------+--------+--------------+--------+--------------+--------+ | Intermediate| 100781 | 19103 | 81956 | 19208 | 39195 | 4014 | | Final | 57067 | 6795 | 61844 | 19438 | 25841 | 2152 | +-------------+--------------+--------+--------------+--------+--------------+--------+ +-----------------------------+----------+--------+ | | Appeared | Passed | +-----------------------------+----------+--------+ | INTT – AT held in May 2023 | 141 | 50 | +-----------------------------+----------+--------+ Foundation Exam: +------------------------------+----------+--------+ | | Appeared | Passed | +------------------------------+----------+--------+ | Foundation Examination, June 2023| 103517 | 25860 | +------------------------------+----------+--------+ November/December 2023 The Chartered Accountants November Examinations for, Intermediate, Final and International Taxation Assessment Test (INTT-AT) and Insurance and Risk Management Technical Examination (IRM) under Post Qualification Course were smoothly conducted all over the country and abroad in 566 centres with social distancing norms from 1st November 2023 to 17th November 2023 and Foundation exam was held on 31st December 2023 and 2nd, 4th and 6th January 2024. The total numbers of candidates, who appeared in the said Foundation, Intermediate and Final Examination and passed, were as follows: Main (Intermediate, Final and PQC) Exams: +-------------+--------------+--------+--------------+--------+--------------+--------+ | | Appeared and Passed Group I | Appeared and Passed Group II | Appeared and Passed Both Groups | | | Appeared | Passed | Appeared | Passed | Appeared | Passed | +-------------+--------------+--------+--------------+--------+--------------+--------+ | Intermediate| 117304 | 19686 | 93638 | 17957 | 53459 | 5204 | | Final | 65294 | 6176 | 62679 | 13540 | 32907 | 3099 | +-------------+--------------+--------+--------------+--------+--------------+--------+ The Insurance and Risk Management Technical Examination and International Taxation-Assessment Test (INTT-AT) for members was held successfully in November 2023. The total numbers of candidates, who appeared and passed in this examination, were as follows: +------------------------------------------+----------+--------+ | | Appeared | Passed | +------------------------------------------+----------+--------+ | IRM – Technical Examination, November, 2023| 21 | 3 | | INTT – AT held in November 2023 | 165 | 96 | +------------------------------------------+----------+--------+ OPEN BOOK METHOD EXAMS FOR INTERNATIONAL TAXATION ASSESSMENT TEST (INTT AT) UNDER POST QUALIFICATION COURSE: W.e.f. November 2022, International Taxation Assessment Test (INTT – AT) of Post Qualification Course Examination is of 4 hours which is held on open book methodology. In this regard, it was decided as follows: • Under the Open Book Method for International Taxation (INTT -AT) exam, Candidates are permitted to bring their own material to the exam hall and consult them for answering the questions in the exam. Such material may include study materials, practice manuals, revisionary test papers supplied by ICAI, textbooks, bare Acts, notes by students or any other reference material. • Candidates are not permitted to bring mobile phones, I pads, or any other electronic devices into the exam hall. • Exchange of any material amongst candidates are not permitted inside the examination hall/room. Foundation Exam: +------------------------------------+----------+--------+ | | Appeared | Passed | +------------------------------------+----------+--------+ | Foundation Examination, December 2023| 137153 | 41132 | +------------------------------------+----------+--------+ ISA –AT Information Systems Audit Assessment Test (ISA -AT) for post qualification course was held successfully in July 2023 and January 2024 all over the country. The total numbers of candidates, who appeared in these examinations and passed, were as follows: +--------------------------------+----------+--------+ | | Appeared | Passed | +--------------------------------+----------+--------+ | ISA – AT, July 2023 (New Course)| 3066 | 315 | | ISA – AT, January 2024 (New Course)| 2767 | 221 | +--------------------------------+----------+--------+ ADVANCED ICITSS TEST During the year Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) were successfully conducted as per details given below: +-------------+--------------+-----------------------+-----------------------+-------------------+ | AICITSS-AITT| No of | No of Places (cities) | No. of candidates | No. of candidates | | Date | Examination | where Examination | appeared | passed | | | Centres | Centre were set up | | | +-------------+--------------+-----------------------+-----------------------+-------------------+ | 24-Jun-23 | 86 | 75 | 6325 | 6319 | | 30-Jul-23 | 86 | 81 | 4047 | 4030 | | 26-Aug-23 | 74 | 74 | 2256 | 2254 | | 23-Sep-23 | 83 | 76 | 4185 | 4174 | | 23-Dec-23 | 78 | 76 | 3874 | 3871 | | 20-Jan-24 | 74 | 73 | 3134 | 3119 | | 24-Feb-24 | 86 | 82 | 4975 | 4803 | | 30-Mar-24 | 107 | 93 | 7936 | 7790 | +-------------+--------------+-----------------------+-----------------------+-------------------+ Statistics of Number of Examination Centers and Students The Institute has continuously been improving its Examination Process right from the question paper setting up to declaration of results so that the integrity and sanctity of the examination system, which is well known for around seven decades, are maintained and further strengthened and developed. The Institute’s examinations test the conceptual understanding as well as practical application of each of the topics covered in the CA curriculum so that the students could meet the expectations of the stakeholders of the profession. By focusing on analytical abilities of the students and by avoiding predictability of questions, Institute’s examinations continue to ensure that those qualifying are well groomed professionals. NUMBER OF EXAMINATION CENTRES WHERE CHARTERED ACCOUNTANT EXAMINATIONS WERE CONDUCTED DURING 2023 - 2024 IN INDIA AND ABROAD +-------------------------------------------------------------+-----------------+---------------------+ | Examinations | May / June 2023 | November / | | | | December 2023 | +-------------------------------------------------------------+-----------------+---------------------+ | Foundation Course | 500 | 562 | | Main i.e., Final & Intermediate | 552 | 566 | | Post Qualification Course – International Taxation – | 98 | 104 | | Assessment Test | | | | Post Qualification Course – Insurance and Risk Management | -- | 35 | | (IRM) | | | | Post Qualification Course – Information System Audit – | 116 | 55 | | Assessment Test | (July 2023) | (Jan 2024) | +-------------------------------------------------------------+-----------------+---------------------+ STATISTICS OF STUDENTS ADMITTED IN THE EXAMINATIONS OF THE INSTITUTE HELD IN THE YEAR 2023 +-------------------------------------------------------------+-----------------+---------------------+ | Examinations | May / June 2023 | November / | | | | December 2023 | +-------------------------------------------------------------+-----------------+---------------------+ | Foundation Course | 117068 | 152595 | | Intermediate | 173462 | 185289 | | Final | 110519 | 110841 | | Post Qualification Course – International Taxation – | 291 | 309 | | Assessment Test | | | | Post Qualification Course – Insurance and Risk Management | -- | 37 | | (IRM) | | | | Post Qualification Course – Information System Audit – | 3801 | 3715 | | Assessment Test | (July 2023) | (January 2024) | +-------------------------------------------------------------+-----------------+---------------------+ (II) Integeration of ICAI Examination Application Forms with Self Service Portal (Ssp) The ICAI Examination Application Forms are integrated with Self Service Portal (SSP) from the other standalone portal. The integration was continued in CA May and November 2023 examinations. The integration enables the students to effortlessly fill the CA exam forms at Self Service Portal (SSP) where student details i.e photograph, signature, exemption etc are auto filled and it helps in establishment of eligibility of student to appear for the exam (as per ICAI eligibility criteria for exams) at form filling stage itself. Apart from applying for the exam, student can change his city/group/medium of examination (via Correction window) and can download his/her admit card for the exams as these activities are also integrated in the Self Service Portal (SSP). (III) Special Exam Under MRA/MoU/OCI Scheme The Chartered Accountant Special Examination for Members of Institutions with whom ICAI had entered into Mutual Recognition Agreement (MRAs) / Memorandum of Understanding (MOUs) was held smoothly from 12th to 14th June, 2023. Special Examination for Overseas Citizens of India (OCI) Scheme was held on 16th June 2023. (IV) Web-Interface on Students Exam Life Cycle Management ICAI embarked on an integrated web-interface called Student Exam Life Cycle Management Project, where CA students using a single user ID and password, can access various examination related services, including application for duplicate marksheets/pass certificates/transcripts, change of centre/medium/group, downloading admit cards, checking results, and applying for verification/seeking certified copies of answer books post result etc. from exam to exam. (V) Digital Marking/Digital Evaluation Continuing on the path of 100% Digitalization approx. 33.48 lakh answer books were digitally evaluated in the year 2023-2024. Complete Digitization has resulted in faster evaluation, error-free result and as well as ease and convenience for examiners. (VI) Digital Workshop/ Webcast For Examiners Continuing on the path of conducting examiners workshop in Digital Mode, Approx 9000 examiners attended Digital Workshop in the year 2023-2024. Digital Workshop had resulted in huge cost savings as well as ease and convenience for examiners helping them to attend the Workshops from their place of living who otherwise had to travel from long distances to attend the physical workshop. Programme(s) for enhancing the quality & consistency of evaluation of answer books through webcast for examiners were successfully conducted for May/June 2023 and November/December 2023 Examinations. This initiative is expected to go a long way in improving the quality of evaluation. (VII) Eligibility Test for Existing and New Examiners Eligibility test were conducted for existing examiners whereby only those existing examiners are allotted examinership assignment who pass the mandatory eligibility test. Similarly new applicants have to pass the mandatory eligibility test who want to empanel as an examiner. A large exercise was carried out in year 2023-24 to empanel large number of new examiners as well as to renew the examinership of those examiners whose 3 years validity period was getting completed. As a result of this exercise approx. 2484 new and existing examiners passed the test and became part of examiners panel. (VIII) Webcast for Examination Functionaries / Webcast for Centres & Observers Webcast on guidelines for observers, examination centres, Bank of Baroda, Examination Co-ordinators were successfully done for May/June 2023 and November/December 2023 Examinations. (IX) Observer Web Portal & Mobile App (Android/IOS) A web portal http://observers.icaiexam.icai.org for facilitating all activities relating to Observers, appointed in examination centres, including registration, hosting of details of assignments allotted, submission of acceptance letters/daily reports/claims for honorarium etc, development of Observer Portal and Mobile App was put in place. Introduction of Mobile app became very helpful in ensuring collection of sealed packets of correct code meant for the day. (X) Centre Web Portal A web portal http://centres.icaiexam.icai.org was put in place for capturing of absentee data online, on the day of the exam, on a daily basis. (XI) Online Examination Application Form for PQC Exams For appearing in the Post Qualification Course Examinations i.e. International Taxation – Assessment Test (INTT – AT) and Insurance and Risk Management (IRM) Technical Examination (which is open to the members of the Institute), the members are applying online at pqc.icaiexam.icai.org by remitting examination fee on-line by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. 5. Disciplinary Directorate The Disciplinary Directorate, the regulatory wing of ICAI, investigates into matters of Professional and/or Other Misconduct alleged against members, received either in the form of a ― Formal Complaint in Form I or through the Information route as provided under the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases), Rules, 2007. Under the disciplinary mechanism, a mandatory duty has been cast upon the Disciplinary Directorate of ICAI to look into any alleged lapses/irregularities committed by its members across the country so that not only the stakeholders and public at large continue to repose its trust on the profession but also provide a yardstick of acceptable professional conduct to the members of the profession at large. While most of the members of the profession are providing selfless dedicated services through their professional expertise and experience to the society and world at large, yet through itsrobust Disciplinary mechanism there is a constant need to caution and to correct the negligible few who inadvertently fall on the wrong side of the law. In terms of the amendments made in the Chartered Accountants Act, 1949 in the year 2006, the disciplinary mechanism of ICAI underwent certain important and path-breaking changes in the provisions of procedures for conduct of disciplinary cases so as to speed up the process of disposal of disciplinary cases. Accordingly, as on date, the disciplinary mechanism functions through its two quasi-judicial arms constituted as per the provisions of the Chartered Accountants (Amendment) Act, 2006 namely: • Board of Discipline and • Disciplinary Committee The disciplinary mechanism and the processes involved are designed in such a manner which ensures transparency and thereby, enhances the confidence of the stakeholders and the public at large and at the same time, provides fairand equitable justice to the members charged with allegations of Professional and/or Other Misconduct. In order to further strengthen the accountability of the practitioners and firms and to ensure that justice is delivered in a reasonable span of time, the Chartered Accountants Act, 1949 has been further amended in 2022. However, the date with effect from which the disciplinary provisions shall be applicable is yet to be notified. During the current Council year i.e. 2024-2025, five Benches of the Disciplinary Committee i.e. Bench I, Bench II, Bench III, Bench IV and Bench V(MNAF cases) and one Bench of the Board of Discipline were constituted to have an expeditious disposal of cases under enquiry apart from the consideration of the Prima Facie Opinion formed by the Director (Discipline). In addition, the Disciplinary Committee under Section 21D headed by the President, ICAI was also constituted to look into any residual old cases that are/may be referred back. (I) SALIENT INITIATIVES/ACHIEVEMENTS • Successful conduct of E-hearings with the effective participation of the members of the Board of Discipline/ Disciplinary Committee. It has acted as a boon as besides being time and cost-effective, it has ensured that parties to the case appear before the Board of Discipline/DisciplinaryCommittee without having to worry about the travel costs. The effectiveness of e- hearing is clearly reflected in the volume of cases that has disposed of in the meetings of the Board of Discipline and Disciplinary Committee as stated in subsequent paras. • The details of disciplinary cases decided by the Board of Discipline/Disciplinary Committee as well as the Cause list of cases amongst other things are also being hosted on the dedicated web portal of Disciplinary Directorate so as to create more awareness amongst various stakeholders and to provide a one stop point for dissemination of information pertinent to the Disciplinary Directorate. • For digitisation of the records of Disciplinary Directorate, the scanning of the physical records of the Disciplinary Directorate is already in place providing access to even old disciplinary records. • As on date, all residual cases under old Disciplinary mechanism (under Section 21D) stands heard and concluded by the Disciplinary Committee barring one case which is currently before Council in view of recent order of Hon’ble Supreme Court. (II) BOARD OF DISCIPLINE The Board of Discipline has been constituted by the Council of ICAI under Section 21A of the Chartered AccountantsAct, 1949 so as to look into matters of Professional and Other Misconduct by members falling under First Schedule to the Chartered Accountants Act, 1949 and/or cases wherein the members are held prima facie NOT Guilty of any misconduct by Director (Discipline). During the period (i.e. 1st April, 2023 to 30th June, 2024), the Board of Discipline held 55 meetings at various places including meetings through physical/video conference. In these meetings, the Board concluded its enquiry in 126 cases, including cases which had been referred to it in previous years. The statistical break-up of the cases decided by the Board of Discipline is given below: 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6311 GI/2024 REGD. No. D. L.-33004/99 THE GAZETTE OF INDIA EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 762] NEW DELHI, FRIDAY, SEPTEMBER 27, 2024/ASHVIN 5, 1946 CG-DL-E-04102024-257697 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an act of Parliament) NOTIFICATION New Delhi, the 27th September, 2024 F. No. 1-CA(5)/75/2024.—In pursuance of sub-Section (5B) of Section 18 of the Chartered Accountants Act, 1949, a copy of the audited accounts and the Report of Council of the Institute of Chartered Accountants of India (ICAI) for the year ended 31st March 2024 is hereby published for general information. 75th Annual Report The Year 2023-24, is a milestone in the annals of the ICAI and the Indian Chartered Accountancy Profession, as the esteemed profession started celebrations for its 75 years of Legacy of Trust and Excellence that has profoundly influenced the nation's economic landscape. As ICAI Celebrates its past, it is equally focused on the future, poised to navigate the next 25 years with ambition and innovation, making it “The Golden Period of Profession”. As a profession and as largest accounting body the ICAI, shall work with commitment and renewed zeal to lead into the path of prosperity, harnessing the power of technological advancements like AI, Analytics and Automation, fostering an ecosystem for Green Economy promoting Sustainable Development, nurturing professionals of tomorrow with advanced skills for the digital economy as well as supporting development of accounting practices and frameworks strengthening governance holistically which elevates the development of society and nation. As India progresses towards becoming a $30 trillion economy, the nation is rapidly emerging as a global growth leader. ICAI is dedicated to supporting India's economic advancement, continuing its role as a guardian of public interest and a Partner in Nation Building. The Institute is globally acclaimed for its high standards in technical and ethical domains, as well as its rigorous education and examination processes. Chartered Accountants have played a crucial role in India's growth story, significantly contributing to the economy and being recognized by all community stakeholders. As we advance, the ICAI will continue to be a beacon of integrity, innovation, and professional excellence, contributing significantly to the rise of the Indian economy amidst global technological advancements. During its sagacious, 75 years journey of Trust and Excellence, ICAI has played a transformative role in India’s economic development, becoming synonymous with financial excellence and integrity. The Institute’s commitment to high standards in technical and ethical education has empowered Chartered Accountants to be key drivers of economic progress. The profession has been instrumental in fostering a robust financial ecosystem and supporting India’s growth trajectory. As the nation aspires to become a $30 trillion economy, ICAI’s future role will be pivotal. The Institute is poised to lead with innovation, uphold rigorous ethical standards and adapt to global economic trends, ensuring that Chartered Accountants continue to be indispensable to the nation’s economic advancement and stability. The Council of ICAI proudly presents its 75th Annual Report for the year ended 31st March 2024. Established on 1st July 1949 by an Act of Parliament with around 1,700 members, the Indian Chartered Accountancy profession has expanded to become the largest Global Accounting body in the World 4.0 lakhs members and more than 9 lakhs students, having its presence in 81 global cities across 47 Countries, during the last 75 years fuelled by values of Credence, Accountability, Reliability and Excellence in the service to the nation. This report highlights the significant activities of the Council and its Committees during the year 2023-2024, alongside the Institute's financial statements for the year ending 31st March 2024. The Council applauds the contributions of its members and students for maintaining the Chartered Accountancy profession's esteemed status through their pursuit of excellence, independence, integrity, ethical practices, innovation, sustainability, and technological advancement, which have collectively elevated the profession globally. This annual report not only chronicles the past achievements but also lays out a roadmap for the future, highlighting the strategic initiatives that will guide as ICAI continues to build on its legacy of excellence. A brief summary of the important achievements during the years are given as under: 1. 75th CA Day Celebrations – Chief Guest Hon’ble President of India On 1st July 2023, the momentous occasion of 75th Chartered Accountants' Day was celebrated with great enthusiasm and zeal across the Country and Globe. On the historic occasion a commemorative Logo and an ICAI Stamp signifying ICAI’s 75 years journey of excellence was unveiled recognizing the remarkable contributions of Chartered Accountants in the economic development of the nation, exemplifying unwavering integrity, competence, and professionalism as Partner in Nation Building. The esteemed presence and blessings of the ‘Chief Guest’ Hon'ble President of India Smt. Draupadi Murmu and Guest of Honour, Hon’ble Minister of State for Corporate Affairs, was the highlight of the event. During the celebration, the new Education and Training Scheme, aligned with the International Standards and National Education Policy 2020, was unveiled. The Hon’ble President of India lauded the collaborative and pivotal role being played by the Chartered Accountants as “Pillars of economic Governance”. She acknowledged CAs dedication and hard work, and further added, “The journey to becoming a CA is a testament to the dedication and hard work of our exceptional professionals. It further fills me with delight to witness the rising percentage of women pursuing the CA profession”. 2. Global Professional Accountants Convention (GloPAC) – 2023 Referring to the GST as the "Tryst with Modernity", the Hon’ble Vice-President of India Shri Jagdeep Dhankar remarked at the Global Professional Accountants Convention (GloPAC) organized by the ICAI at Gandhinagar, Gujarat that it stands as the largest tax reform since independence, completely transforming the country's Indirect taxation landscape. He also praised the Chartered Accountants fraternity for their role in shaping Goods and Services Tax into the user-friendly 'Good and Simple Tax.' 3. Supporting the Government in GST capacity building initiatives ICAI with its requisite expertise and knowledge has been working closely with the State Governments and its various constituents to support their capacity building initiatives. In this direction, the Institute conducted programmes in 7 states relating to GST during the year and more than 2000 government officers were trained in such programmes. Further, MoUs were signed with state governments of Goa and Jammu & Kasmir to facilitate imparting training on GST to officers of these Departments through capacity building programmes on a regular basis as also to extend technical co-operation in research, assistance in policy making, consulting etc. 4. MoU with State Governments (i) The Institute, through its GST & Indirect Taxes Committee, has entered into Memorandum of Understanding (MoU) with Department of State Taxes, Goa and State Taxes Department, Jammu & Kashmir to facilitate imparting training on GST to officers of these Departments through capacity building programmes on a regular basis as also to extend technical co-operation in research, assistance in policy making, consulting etc. The MoU with Goa was signed and exchanged in the presence of Hon’ble Chief Minister of Goa, and Hon’ble Minister of Goa. The MoU with Jammu & Kashmir was signed and exchanged in the presence of Hon’ble Lieutenant Governor, J&K, and senior officials from the Government of J&K. (ii) Further, the Institute collaborated with the State Taxes Department of J&K Government, in organising Tax Awareness initiative - KARTAVYA (Kar Yogdaan, Rashtra Nirmaan), GST symposium for industries, traders’ association & other stakeholders on March 1, 2023 to further stimulate the rate of compliance and productive capacity in the state. On the occasion, the Chief Guest Shri Manoj Sinha Hon’ble Lieutenant Governor, J&K applauded the role of ICAI in nation building. (iii) Strengthening Governance at grass root level, ICAI joined hands with various State govt./ ULBs to provide training to officials in vernacular language on latest accounting tools and practices including accrual accounting namely Urban Development Directorate, Uttarakhand, Directorate of Municipal Administration, Maharashtra and Nagaland and Commissioner of Treasuries and Accounts, Govt. of Tamil Nadu. 5. Agreement with Finance Department, Government of Uttarakhand In another heartening development, ICAI through, Committee on Public and Government Financial Management (CPGFM) has entered into an agreement with the Project Management Unit - Uttarakhand Project Management Strengthening (PMU - UKPFMS) working under the aegis of the Finance Department, Government of Uttarakhand to impart training to newly recruited and existing account staff of Urban Local Bodies of Uttarakhand on Accrual Based Double Entry Accounting System and Uttarakhand Municipal Accounting Manual (UMAM), 2021 jointly with Urban Development Directorate (UDD). The agreement was exchanged in the presence of Hon’ble Minister, Urban Development & Finance, Government of Uttarakhand, Director, Urban Development Directorate, Government of Uttarakhand and other senior officials from UDD, UKPFMS & ICAI. 6. ICAI Partners Commissionerate of Rural Development, Gujarat With rural development being an important part of nation’s growth and prosperity, it is imperative that accounting professionals in these areas are equipped with latest tools and practices. ICAI through its Committee on Public and Government Financial Management (CPGFM) in partnership with Commissionerate of Rural Development, Gujarat has started a comprehensive training programme series on the ‘Effective Implementation of Accounting Guidelines of Various Rural Development Schemes’. This two-days training programme was specifically designed for the accounting staff working within Rural Development Agencies in Gujarat and about 700 accounting officers in Gujarat will be benefitted from it. 7. MOU with GIFT City (i) ICAI has entered MoUs with the GIFT City (Gujarat International Finance Tec-City Ltd.) and IFSCA (International Financial Services Centres Authority), to promote financial excellence and enhance professional skill sets related to International Financial Services Centre (IFSC) business and regulations. Further, with a view to promote the Indian economy globally and the export of accountancy services from India, ICAI conducted the Ambassadors Meet and Trade Officers Conclave, as well as MoUs were renewed with Invest India and the Export Promotion Council for EOU & SEZ (EPCES) aimed to encourage sustainable economic growth and promote India as an investment friendly destination. Services namely Book-keeping, Accounting, Taxation and Financial Crime Compliance Services notified as financial services under the IFSCA Act. This notification came after the ICAI proposed the above amendment. This notification would bring enormous opportunities to professionals to provide services in the IFSC. (ii) ICAI representatives visited Australia as a part of high-level delegation from the International Financial Services Centres Authority (IFSCA) from August 28 to September 1, 2023, with an aim to promote International Financial Services Centres (IFSCs), export of services including accounting and finance and to attract overseas investors. The delegation engaged in roundtable discussions with banks, insurance companies, and capital market institutions in Sydney and Melbourne on August 28, & August 31, 2023 respectively, to explore opportunities for investments in IFSCs. (iii) An interactive meeting convened at IFSCA GIFT City on 12th May, 2023 of Hon’ble Prime Minister with the stakeholders and market participants to collaborate and work together in developing GIFT City as Global Financial Hub. During the meeting, the ICAI assured its support and made various suggestions on promoting export of services and establishing India as a preferred destination globally for Accounting and Financial services. Also about the role ICAI has been playing in the areas of strengthening MSME ecosystem, Financial and Tax Literacy, training of GST Officials in states etc. 8. Indian Railways in migration from cash basis to Accrual basis system of accounting The ICAI ARF is assisting Indian Railways in migration from cash basis to Accrual basis system of accounting. The Accrual Based Financial Statements of Indian Railways for the financial year 2021-22 was handed over to IRAS, Chief Administrative officer/ Accounting Reforms, Northern Railways, at an event organized on June 5, 2024 in the presence of President, ICAI/Chairman, ICAI-ARF, Vice-President, ICAI/Vice-Chairman, ICAI-ARF, Project Mentor and few Council Members, ICAI. IRAS, Chief Administrative officer sought assistance of the ICAI ARF on how Green Initiatives of Indian Railways - Identification of Green Assets & its disclosure and the carbon emissions done by Indian Railways through several initiatives like usage of solar power plant, waste-water treatment, etc. can be financially shown in the Financial Statements to enhance the utility of accrual based financial statements. The President, ICAI/Chairman, ICAI-ARF apprised the initiatives being undertaken by ICAI in this direction through its Sustainability Reporting Standards Board and assured that ICAI and ICAI ARF shall provided necessary assistance in this regard. 9. CA. Run for Viksit Bharat The Institute is the world's largest accountancy body, commemorated its 75 years of service to the nation with the grand 'CA Run for Viksit Bharat' on 30th June, 2024. This event underscored ICAI’s commitment to Prime Minister Narendra Modi's vision of transforming India into a developed nation by 2047. Participants, including members and students from across the globe, began the run at 6:00 AM from 5 Regional Councils, 176 Branches, and various foreign chapters. In New Delhi, the run commenced from ICAI Headquarters and concluded at Major Dhyan Chand National National Stadium. The event was graced by the presence of Hon’ble Minister of State of Corporate Affairs, who praised ICAI’s contributions to the nation's financial standards and robust reporting ecosystem. 10. Financial and Tax Literacy Drive For the promotion of the Government of India’s national mission on Vitiya Saksharta, the Institute of Chartered Accountants of India (ICAI) is running a Financial and Tax Literacy Drive “Vitiya Gyan-ICAI Ka Abhiyaan” to propagate and promote financial and tax literacy- nationwide amongst various strata of the public including Housewives, Senior Citizens, Students, Salaried /Retired Persons, Start-ups/ Businessmen & Entrepreneurs, Law Enforcement Personnel, Defence People, Teachers & Academicians, Farmers & Rural Households, Professionals such as lawyers, doctors, engineers etc. Financial & Tax Literacy Drive “Vitiya Gyan – ICAI Ka Abhiyaan” is the biggest national drive by ICAI as a partner in nation-building. This extensive initiative aims to equip individuals with essential financial knowledge, enabling them to make informed decisions and contribute to the economic development of India. Through workshops, seminars, and educational resources, ICAI's campaign reaches diverse sections of society, fostering a culture of financial awareness and responsibility. By empowering citizens with financial acumen, ICAI continues to strengthen its commitment to creating a financially literate and economically robust nation. The initiative underscores ICAI's commitment to fostering a financially literate and responsible society. 11. MoU with FICCI Ladies Organisation (FLO) The ICAI through its Group for Promoting Financial & Tax Literacy has renewed its collaboration with the FLO for the second consecutive year. Both the organisations shall be working together to create financial & tax literacy awareness amongst the women by way of knowledge dissemination and skill development to empower them and achieve the goal of financial inclusion in true essence. 12. Agreements with various Accounting bodies After due approval from the Union Cabinet, ICAI also into MoU with the Institute of Chartered Accountants of Maldives (CA Maldives) on 20th August 2023, during the SAFA IFRS and ISAs Forum 2023 hosted by CA Maldives. These MoUs aim to establish a platform for mutual co-operation, aiming at the advancement of Accounting Knowledge, Professional and Intellectual Development, and the progress of their respective members. ICAI also renewed its qualification reciprocity agreement with the Institute of Chartered Accountants in England & Wales on April 24, 2023 in London. The renewal of this MoU would continue to enable appropriately qualified members of either institute to join the other institute by receiving appropriate credit for their existing accountancy qualification and bring a lot of professional opportunities for Indian CAs in UK. 13. Recognition of ICAI member as Associate member of Institute of Singapore Chartered Accountants (ISCA) ISCA, Singapore has recognized ICAI qualification as one of the professional qualifications for taking associate membership of ISCA, another testimony of increasing brand equity of the profession globally. The recognition will be beneficial for all those members who are residing in Singapore and have six months of local work experience in Singapore. 14. Strengthening India's entrepreneurial landscape – MSME & Startup Initiatives The Institute of Chartered Accountants of India (ICAI), through Committee on MSME and Startups has been intensely committed to fostering India's entrepreneurial ecosystem, particularly through initiatives focusing on startups and Micro, Small & Medium Enterprises (MSMEs). (a) As part of our commitment to extend assistance to MSMEs, ICAI, has forged meaningful partnerships by entering Memorandums of Understanding (MOUs) with the Governments of Odisha, Chhattisgarh, and Kerala. In line with these collaborations, dedicated help desks were established at ICAI branches in these states. These help desks serve as vital resources, offering guidance and support to MSMEs, aiding in their understanding of the array of available schemes and benefits, including facilitation for registration processes. (b) Another significant move involves signing Memorandums of Understanding (MoUs) with AIC-Mahamana Foundation for Innovation and Entrepreneurship IM BHU, Varanasi, and AIC-Nalanda Institute of Technology Foundation, Bhubaneswar, Odisha. These agreements aimed to bolster Startup Capacity Building through the ICAI Startup Gateway. The objective was to establish these institutions as core hubs for startup stakeholders, nurturing a comprehensive innovation and entrepreneurial ecosystem and facilitating the journey from ideation to market realization. These partnerships strongly aligned with the government of India's vision for entrepreneurship development, innovation culture, and the integration of the startup ecosystem. (c) Alongside these collaborations, ICAI actively engaged in realm awareness about government schemes targeting the strengthening of Indian MSMEs. Notably, the MSME Yatra initiative achieved recognition in the Asia Book of Records. This accolade was a result of nationwide campaigns - 'ICAI MSME SETU' and 'ICAI MSME YATRA' - conducted in 75 cities across 22 states within 75 days. These campaigns aimed to promote entrepreneurship, stimulate job creation, and contribute to overall economic development. ICAI's steadfast commitment to empowering MSMEs and the startup sector remained a cornerstone of their efforts towards economic growth. (d) To further reinforce this commitment, ICAI this year introduced two significant initiatives: the ICAI MSME Connect Program involving MSME Sahayog and MSME Niryat program and the ICAI Startup Yatra. The former, conducted from October 20, 2023, to February 10, 2024, aimed to support members advising Micro, Small & Medium Enterprises (MSMEs) in international trade and export promotion. These program aims at providing support across various aspects including skills enhancement, quality improvement, market access, finance availability, and technology know-how. Simultaneously, the ICAI Startup Yatra, operating from October 20, 2023, to February 10, 2024, had the goal of building capacity and fostering enabling ecosystems for startups across 140 cities. The initiative included programs like the ICAI Startup Manthan and ICAI Startup Samvad, focusing on fostering innovation, facilitating registrations, and enhancing capacity for startups. These endeavors aimed to bridge the gap between tier I and tier II city ecosystems, nurturing an inclusive and thriving entrepreneurial culture across the nation. (e) Moreover, the Institute organised the StartUp Sphere 2023 event in Mumbai from 27-28 June, 2023, aimed to bring together the startup community, investors, and entrepreneurs. The event attracted 7,000 attendees from across the country and featured over 120 industry specialists who shared their knowledge and insights. Hon’ble Former President of India gave special address at the event and the same was inaugurated by the Minister of Industries, Government of Maharashtra. The success of the event not only benefited the participants but also augmented the entrepreneurial ecosystem in the country. (f) An Interactive Ambassadors’ meet was organized to promote inbound and outbound investment, make India investment friendly destination, collaborate with International accounting bodies for strengthening global financial ecosystem, promote accounting profession globally in alignment with the Government’s vision to boost services export potential. The event was graced by Hon’ble Minister of State for External Affairs and was attended by delegates from more than 25 embassies. During the event, the MoU (extension) was signed with Invest India in continuation to the earlier MoU entered on 4th February, 2019 aimed to promote sustainable economic growth and investments in India, collaborate and promote India as an investment friendly destination. On the occasion, ICAI got inducted into Asia Book of Records for its ICAI MSME Yatra and MSME SETU initiatives which were earlier made to India Book of Records. 15. Stakeholders Consultation Meetings on MCA 21 V3 MCA21 V3 marks a transformative shift in digital corporate governance, promoting efficient compliance and transparent access to corporate information. ICAI through its Corporate Laws & Corporate Governance Committee played a crucial role in supporting the initiative by organizing Stakeholders' consultation meetings in various cities like Delhi, Chennai, Hyderabad, Kolkata, Guwahati, Ahmedabad, and Mumbai. These meetings facilitated open dialogue, allowing stakeholders to address challenges and find solutions for the seamless implementation of MCA 21 V3. The Ministry expressed deep appreciation for ICAI's valuable assistance in this significant government initiative. 16. Pravasi Bhartiya Divas and Global Investors Summit The ICAI as partner in Nation’s development joined hands with Madhya Pradesh Government and participated in the Pravasi Bhartiya Divas and Global Investors Summit in Indore from 8-12 January, 2023. The ICAI Pavilion provided instant expert advice to the NRIs and delegates. The ICAI showcased robots and AI/VR enabled applications which were a major attraction. The Institute curated a session on “Access Madhya Pradesh - Complete Business Solution” in the Global Investors Summit where renowned experts shared their knowledge about ease of doing business, compliances, infrastructure, accountancy & taxation to promote investment and growth of the state of Madhya Pradesh. The Hon’ble Finance Minister of Madhya Pradesh graced the session. 17. Capacity Building Initiatives for ICLS Officials The ICAI is being recognised for its knowledge prowess and it is matter of pride that the Institute, as per the request of ICLS Academy, provided training to the Indian Corporate Law Service (ICLS) officials wherein knowledge has been imparted about the functioning of the institute, standard setting boards and also about disciplinary process. All these developments reflect the continuous trust and faith bestowed by the government and its constituents in the contribution being made by the ICAI and further strengthen our position as ‘Partner in Nation Building’ and ‘Pillars of Economic Development’. 18. Certificate Course for Accountants of Panchayats and the Certificate Course for Accountants of Municipal Bodies ICAI, in collaboration with the Comptroller & Auditor General of India, launched two online courses: the Certificate Course for Accountants of Panchayats and the Certificate Course for Accountants of Municipal Bodies. These initiatives aim to strengthen local governance and accounting, impacting 2.66 lakh Panchayats and municipal bodies by promoting financial discipline and creating local jobs in process. Enhanced accounting and reporting practices will foster rural inclusivity, aid in achieving SDGs, and improve the quality of life and societal development in urban and rural areas. 19. Training for officials from National Board of Accountants and Auditors (NBAA), Tanzania Under the aegis of the MoU between ICAI & National Board of Accountants and Auditors (NBAA) to establish mutual co-operation framework in the areas of mutual interest; ICAI conducted a 5-day training commencing February 20, 2023 for the four-member delegation from NBAA on areas such as Examination system, functioning of Members and Students Directorate, UDIN & Digital Learning Hub, Career Counselling for students, CPE, Sustainability and Ethics. The training was highly appreciated by the delegates. 20. Trade Officers Round Table Conclave Chartered Accountants plays a pivotal role in boosting global trade in services and ICAI partners with the government to enhance international recognition of Indian accountants. The ICAI undertakes various initiatives to promote export of goods and services aligned with the nation’s economic policies. In this context, a Trade Officers’ Roundtable Conclave was held in New Delhi on October 25, 2023, which witnessed the participation of 35 trade officials from various embassies along with representatives from Export Promotion Councils and Overseas Chamber of Commerce. The ICAI’s role in facilitating global trade, bilateral trade enhancement, investment promotion, and capacity-building for accounting professionals was highlighted along with exchange of MoU (renewal) with Export Promotion Council for EOUs and SEZs. 21. Supporting Women Entrepreneurship – Statement of Intent (SOI) with NITI Aayog The Institute continuing its support to Women Entrepreneurship in the country has signed a Statement of Intent (SOI) with NITI Aayog, through its Professional Development Committee (PDC) on 3rd October, 2023 in Goa in the presence of Hon’ble Chief Minister of Goa, CEO, NITI Aayog and Senior Advisor, NITI Aayog. Under the said arrangement, the ICAI shall provide its professional expertise through a panel of experts to the women entrepreneurs registered with the Women Entrepreneurship Platform (WEP) of the NITI Aayog, as well as its infrastructure and resources across the country for creating awareness about WEP. 22. Export of Accountancy Services - Training of Civil Servants With export of accountancy services identified as one of the Champion services by the Government of India, a workshop in association with Ministry of Commerce & Industry, was organised at ICAI Headquarters for the newly recruited IAS officers in the Ministry to acquaint them about the Accountancy Service Sector and related Challenges and Opportunities. Our profession being a ‘pillar of economic development’ is committed to support India’s rise as a self-reliant global economy. 23. ICAI as a Prime partner for B20 Taking forward India's economic growth story, the ICAI has become a prime partner with B20 dialogue. The partnership of ICAI with B20 as a Prime Partner reflects our commitment to support the Government in making India a Vishwaguru. Today the global economy requires transparent, robust accounting standards and practices for sustainable development to provide for a better future. Business 20 (B20) is the official G20 dialogue forum with the global business community. Established in 2010, B20 is among the most prominent enngagement Groups in G20, with companies and business organizations as participants. The B20 leads the process of galvanizing global business leaders for their views on global economic and trade governance issues and speaks in a single voice for the entire G20 business community. Under the partnership, the ICAI activity participated in programmes. 24. Shaping Education Landscape (i) National Education Summit on Commerce & Accountancy 2024: The Institute organised a National Education Summit on Commerce & Accountancy (NESCA) on January 22nd and 23rd, 2024, in New Delhi under the aegis of the Board of Studies (Academic), with an aim to synergize University Education with Professional Accountancy Education through an inclusive approach. The event was inaugurated by Hon’ble Vice Chairman, University Grant Commission, as the Chief Guest. The Summit drew participation from Vice Chancellors, Directors, Deans, Principals, HODs and professors from various commerce colleges and universities from over 20 States in India. (ii) MoU between ICAI & Navodaya Vidyalaya Samiti (NVS): The ICAI has entered into a MoU with Navodaya Vidyalaya Samiti on 4th January 2024, to promote Commerce Education with special focus on the CA course amongst the students of Jawahar Navodaya Vidyalaya across the country. (iii) Nurturing Talent - MoU entered with Educational Institutions: Being in the forefront of Commerce & Accountancy education, it has been the constant endeavor of Board of Studies (Academic) of ICAI to work towards enhancing the quality of Commerce & Accountancy education in India by collaborating with various educational institutions. Continuing in this direction, the ICAI through BoS (Academic) has entered into 56 MoUs with educational institutions from all over the country this year. These MoUs aspire to provide a holistic learning experience to the Commerce & Accountancy students in the country. ICAI has also renewed the Memorandum of Understanding (MoU) with Indira Gandhi National Open University (IGNOU) and under this renewed MoU, ICAI students will be eligible for credit transfer for courses they have completed through ICAI, up to 50% of the total credits of the IGNOU programme. Credit transfers will be facilitated on a course-to-course basis for Foundation, Intermediate and Final level courses. 25. Reshaping Examination System for the Future of Accountancy Profession In line with global best practices and to better serve our students, starting this year, the Intermediate & Foundation course examinations will be conducted thrice annually, offering students more opportunities to excel. Exams will now take place in January, May/June, and September, as opposed to the previous schedule of twice a year. Meanwhile, the CA Final exam will continue to follow the traditional biannual format. This decision aims to reduce waiting times and provide ample chances for students to showcase their skills as also pursue their dreams. The institute is committed to supporting the aspirations of our students and look forward to their continued success. 26. ICAI Global footprints During the Period under report, broadening global horizon 2 new Representative offices namely Netherlands (Rotterdam) and USA (Kansas) were opened. ICAI inaugurated six chapters namely USA (Arizona), USA (Seattle), Australia (Adelaide), USA (Philadelphia), USA (Michigan), and Egypt (Cairo), bringing the global footprint to 51 Chapters and 30 Representative offices in 81 cities across 47 countries. 27. Expanding ICAI Network ICAI further strengthened and expanded its network in the country with the formation of new branches namely Satna (MP), Gandhinagar (Gujarat), Rajsamand (Rajasthan), Mandi Gobindgarh (Punjab), Mandsaur (Madhya Pradesh), Darbhanga (Bihar), Neemuch (Rajasthan), Muzaffarpur(Bihar), Bhagalpur (Bihar), Tonk (Rajasthan) & Raigarh (Chhattisgarh). With these new branches, ICAI national network will have 176 branches. These branches are pivotal at the local level to promote accountancy and support society and institutions in their growth and development as well as work towards the betterment of services to members and students at local level. 28. Launch of CA India Logo Epitomizing the Institute’s dedication to India First approach and commitment to serve the Indian economy in public interest, the ICAI launched New CA India Logo. Each element of the new CA India logo tells a story of its profession’s dedication to excellence, transparency and accountability during the Global Professional Accountant’s Convention, 2023 held in November, 2023 in the august presence of Hon’ble Vice President of India. 29. AI in ICAI To ride the AI & technology wave and revolution, the Institute has constituted the Committee AI in ICAI, with a vision to make the members and students competent in leveraging AI as a tool and contribute meaningfully to the growth story. 30. Aggregation of Firms To support the vision of Viksit Bharat and develop India into a Global Hub for Accounting and Financial services, the ICAI has form the Committee for Aggregation of Firms with a vision to build global and large accounting Firms from India to serve global markets. ICAI is working to take constructive measures in building large Indian accounting Firms and provide all possible support in terms of resources and policy measures 31. Forensic Accounting and Investigation Standards With the Dawn of Digital age and technological advancements, ICAI is leading the movement by being the first Accounting body to develop Forensic Accounting and Investigation Standards globally and making them mandatory since 1st July, 2023. 32. Sustainability Reporting Standards The Institute of Chartered Accountants of India (ICAI), through its Sustainability Reporting Standards Board (SRSB), has made significant strides in integrating sustainability reporting into its mission, creating opportunities for Chartered Accountants while upskilling and training its members via workshops, seminars, certificate courses, and technical literature on key sustainability topics. The SRSB also successfully organized the 3rd ICAI Sustainability Reporting Awards, honoring 19 companies for their leadership in Business Responsibility & Sustainability Reporting. Additionally, ICAI, through the SRSB and Public Relations Committee (PRC), launched the ICAI#75 Green Mahotsav initiative, celebrating ICAI’s 75th anniversary by planting 100,000 trees across India as part of the national India Van Mahotsav and 'Ek Ped Ma Ke Naam' campaign, with 10,500 trees already planted by branches and 2400 by individual members, demonstrating its dedication to environmental stewardship and sustainability. 33. Implementation of eOffice Platform ICAI Advances into Digital Era with e-Office: Embracing the digital age to improve our operational efficiency and service delivery, on 5th April, 2024, the e-Office platform, developed in collaboration with the National Informatics Centre and implemented by RailTel was launched. The e-Office initiative is aimed at enhancing productivity, ensuring transparency, and reducing the environmental impact of our operations. By moving to paperless transactions and enabling remote work capabilities, ICAI is not only optimizing its processes but also supporting sustainability. 34. Awards and Recognition (i) ICAI receives Prestigious UNCTAD ISAR Honours Award at World Investment Forum: The ICAI’s initiative “Sustainability Reporting Standards Board (SRSB)” received an Award in UNCTAD ISAR Honours Ceremony at the World Investment Forum on 17th October 2023 at Abu Dhabi. ICAI received the highest score in this year's session of ISAR HONOURS among 70 initiatives from all over the world. (ii) ICAI creates Guinness World Records - Igniting the Aspirations of Future Finance Leaders: The Institute has etched its impression by setting the Guinness World Record for conducting the ‘Largest Accounting Lesson’ ever held at a single location in the world. ICAI achieved this incredible milestone during the mega event ‘Career in Accounting & Finance for Youth (CAFY) and Super Mega Career Counseling Programme- Bhavishya ki Raah’ organized by Committee on Career Counselling of ICAI on 8th September, 2023 at JECC, Jaipur. The event witnessed the gathering of more than 5000 comprising students, teachers, principals & others participating in the event and left an indelible mark on the enthusiastic young minds of India. (iii) ICAI enters in Asia Book of Records for Maximum Number of Students Participation in Super Mega Career Counselling Programme: ICAI was inducted in Asia Book of Records for this feat and the jury of Asia Book of Records felicitated the Institute on 18th January, 2023 for setting the record for ‘Maximum Number of Students Participation in Super Mega Career Counselling Programme’. The First Drive of Programme was organized on October 31, 2022 and the Second Drive was held on November 26, 2022. A total of 1,60,648 students of classes IX till Graduation participated in the programme along with the Principals, Teachers and Career Counsellors. The programmes were conducted by 5 Regional Councils and 124 Branches. The Institute is the first organisation in Asia to set a record for counselling maximum number of students in one go. (iv) ICAI Conferred with Green Ribbon Champions Award: ICAI has been at the forefront for leading the ESG drive in India with its pioneering initiatives like bringing out Social Audit Framework & Social Audit Standards, Standard on Assurance Engagements (SAE) 3410 - “Assurance Engagements on Greenhouse Gas Statements”, coming out with Sustainability Reporting Maturity Model (SRMM) Version 2.0, ICAI Sustainability Reporting Awards, and Certificate Course on BRSR, etc. ICAI has been conferred with the Green Ribbon Champions Award by Network 18 for its commitment to Sustainable Accounting, Leadership role and commitment towards sustainability and inspiring work in making the world a greener place, in Delhi. The Award was presented by Secretary, Consumer Affairs, Food and Public Distribution, Government of India. 35. Other achievements (i) ICAI RVO has received approval from IBBI to provide certification for the other two asset classes, namely Land & Building and Plant & Machinery in addition to Securities and Financial Assets creating further professional opportunities for members. (ii) As part of ICAI’s 75th year celebrations, ICAI organized 100 Income Tax Clinics with the publication support of Income tax Department to encourage tax compliance. The Tax Clinics not only assisted taxpayers in understanding intricacies of law but also raised awareness among the public regarding the importance of filing income tax returns and increase tax-payer’s base of the Country. (iii) ICAI introduced the concept of Unique Document Identification Number (UDIN), a universal verification mechanism for ascertaining the authenticity of the documents signed by Chartered Accountants to create an environment of trust, transparency, and accountability necessary for obtaining long-term investment, financial stability, and sustainable growth. ICAI made it mandatory for various certificates and audits with effect from various dates in 2019. Till date over 6.6 crore UDINs have been generated, aiding in public trust and can support in economic analysis across districts for focused policy formulation. (iv) The Board of Studies of ICAI has launched ICAI Digital Learning Campus Portal on 7th May, 2024 which now features Self-Paced Online Modules (SPOM). This initiative represents a significant leap forward in enhancing the learning experience of students, providing flexibility and enriched content aligned with the New Scheme of Education and Training. Index to the Report +-----+---------------------------------------------------------+ | S. No.| Particulars | +-----+---------------------------------------------------------+ | 1. | The Council | | 2. | Committees of the Council | | 3. | Auditors | | 4. | Standing Committees | | 4.1 | Executive Committee | | 4.2 | Finance Committee | | 4.3 | Examination Committee | | 5. | Disciplinary Directorate | | 6. | Technical and Professional Development | | 6.1 | Accounting Standards Board | | 6.2 | Auditing and Assurance Standards Board | | 6.3 | Committee for Members in Practice | | 6.4 | Continuing Professional Education Committee | | 6.5 | Corporate Laws and Corporate Governance Committee | | 6.6 | Direct Taxes Committee | | 6.7 | Committee on Economic, Commercial Laws and Economic Advisory & NPO Cooperative| | 6.8 | Digital Accounting and Assurance Board | | 6.9 | Ethical Standards Board | | 6.10| Expert Advisory Committee | | 6.11| Financial Reporting Review Board | | 6.12| GST and Indirect Taxes Committee | | 6.13| Board of Internal Audit and Management Accounting | | 6.14| Committee for Members in Industry and Business | | 6.15| Peer Review Board | | 6.16| Professional Development Committee | | 6.17| Committee on Public and Government Financial Management | | 6.18| Public Relations Committee | | 6.19| Research Committee | | 6.20| Sustainability Reporting Standards Board | | 6.21| Committee on Financial Markets and Investors’ Protection| | 6.22| Audit Committee | | 6.23| Digital Re-Engineering and Transformation Directorate | | 6.24| Management Committee | | 6.25| Insolvency & Valuation Standards Board | | 6.26| Taxation Audits Quality Review Board | | 6.27| AI in ICAI | | 6.28| Women Members Excellence Committee | | 6.29| Committee on MSME & Start-up | | 6.30| Committee for Aggregation of CA Firms | | 6.31| Professional’s Skill Enrichment Committee | | 7. | Development of International Trade, Services and WTO Directorate (Under International Affairs Committee)| | 8 | Activities by Other Non Standing Committees | | 8.1 | Committee for Members in Entrepreneurship and Public Services| | 8.2 | Legal Directorate | | 8.3 | Infrastructure Development Committee | | 8.4 | International Affairs Committee | | 8.5 | Strategy, Perspective Planning and Monitoring Committee | | 8.6 | UDIN Directorate | | 8.7 | Publication & CDS Directorate | | 8.8 | Centre for Audit Quality Directorate | | 8.9 | Centre of Excellence Directorate | | 8.10| Estate Development Directorate (under Infrastructure Development Committee)| | 8.11| Tender Monitoring Directorate | | 8.12| Human Resources Directorate | | 8.13| Grievance Resolution Directorate | | 8.14| Specific Fund Management Directorate | | 8.15| Financial & Tax Literacy Directorate (under Committee on Financial Markets and Investors’ Protection)| | 8.16| Right to Information Act, 2005 | | 8.17| XBRL | | 8.18| ICAI- Accounting Research Foundation | | 8.19| ICAI Registered Valuers Organisation | | 8.20| Indian Institute of Insolvency Professionals of ICAI | | 8.21| The Institute of Social Auditors of India | | 8.22| Quality Review Board | | 9. | Other Matters | | 9.1 | Chartered Accountants’ (CA) Day – 1st July, 2023 | | 9.2 | Central Council Library | | 9.3 | Editorial Board | | 10. | Members | | 10.1| Membership | | 10.2| Convocation 2022-23 | | 11 | Board of Studies | | 12. | Committee on Career Counselling | | 13. | Regional Councils and their Branches (RBA Directorate) | | 14. | Finance and Accounts | | 15. | Appreciation | | | Composition of the Council (2024-2025) | | | Audited Annual Accounts | +-----+---------------------------------------------------------+ 1. THE COUNCIL The Twenty-Fifth Council was constituted on 12th February 2022. It comprises of 32 elected members and 8 members nominated by the Central Government. Composition of the 25th Council is disclosed separately. 13 Council meetings were held during duing financial year 2023-24. 2. COMMITTEES OF THE COUNCIL The Council in terms of Section 17 of the Chartered Accountants Act, 1949 constitutes every year on 12th February; various Standing and Non-Standing Committees/Boards and Groups to regulate and develop the profession of Chartered Accountancy. During the financial year ended 31st March 2024, 536 meetings of the said Standing and Non-Standing Committees / Boards and Groups were held. 3. AUDITORS M/s Arun K Agarwal & Associates & M/s S.K. Mittal & Co were the joint auditors of the Institute for the financial year 2023-24 appointed from the panel maintained by Comptroller and Auditor General of India. The Council wishes to place on records its appreciation of the services rendered by them. 4. STANDING COMMITTEES The Council of ICAI has the following Standing Committees: 4.1 Executive Committee 4.2 Finance Committee 4.3 Examination Committtee 4.1 Executive Committee The functions of this Committee include matters relating to articled and audit assistants and enrolment, removal, restoration of members from the Register, cancellation of certificate of practice, permission to engage in any other business or occupation other than profession of accountancy. Executive Committee is also the custodian of the property, assets and funds of the Institute beside maintenance of the Institute’s offices. The Executive Committee met 8 times during the year. 4.2 Finance Committee This Finance Committee controls, implements and supervises the activities related with and incidental, inter alia, to maintenance of true and correct accounts, formulation of annual budget, investment of the funds, and disbursements from the funds for expenditure – both Revenue and Capital Nature. The Finance Committee met 5 times during the year. 4.3 Examination Committee All functions of the Council of ICAI relating to the Examination are being performed by the Examination Committee. The Committee conducted the Chartered Accountancy Exams through out the Country as well as aborad in flawless manner. The details of the examinations are given below: (I) Examination May/June 2023 The Chartered Accountants May Examinations for Intermediate, Final Course and International Taxation Assessment Test (INTT-AT) under Post Qualification Course were smoothly conducted all over the country and abroad in 553 centres with social distancing norms and following the Covid Guidelines from 2nd May 2023 to 18th May 2023 and Foundation exam was held on 24th, 26th, 28th and 30th June 2023. The total numbers of candidates, who appeared in the said Foundation, Intermediate, and Final Examination and passed, were as follows: Main (Intermediate, Final and PQC) Exams: +-------------+--------------+--------+--------------+--------+--------------+--------+ | | Appeared and Passed Group I | Appeared and Passed Group II | Appeared and Passed Both Groups | | | Appeared | Passed | Appeared | Passed | Appeared | Passed | +-------------+--------------+--------+--------------+--------+--------------+--------+ | Intermediate| 100781 | 19103 | 81956 | 19208 | 39195 | 4014 | | Final | 57067 | 6795 | 61844 | 19438 | 25841 | 2152 | +-------------+--------------+--------+--------------+--------+--------------+--------+ +-----------------------------+----------+--------+ | | Appeared | Passed | +-----------------------------+----------+--------+ | INTT – AT held in May 2023 | 141 | 50 | +-----------------------------+----------+--------+ Foundation Exam: +------------------------------+----------+--------+ | | Appeared | Passed | +------------------------------+----------+--------+ | Foundation Examination, June 2023| 103517 | 25860 | +------------------------------+----------+--------+ November/December 2023 The Chartered Accountants November Examinations for, Intermediate, Final and International Taxation Assessment Test (INTT-AT) and Insurance and Risk Management Technical Examination (IRM) under Post Qualification Course were smoothly conducted all over the country and abroad in 566 centres with social distancing norms from 1st November 2023 to 17th November 2023 and Foundation exam was held on 31st December 2023 and 2nd, 4th and 6th January 2024. The total numbers of candidates, who appeared in the said Foundation, Intermediate and Final Examination and passed, were as follows: Main (Intermediate, Final and PQC) Exams: +-------------+--------------+--------+--------------+--------+--------------+--------+ | | Appeared and Passed Group I | Appeared and Passed Group II | Appeared and Passed Both Groups | | | Appeared | Passed | Appeared | Passed | Appeared | Passed | +-------------+--------------+--------+--------------+--------+--------------+--------+ | Intermediate| 117304 | 19686 | 93638 | 17957 | 53459 | 5204 | | Final | 65294 | 6176 | 62679 | 13540 | 32907 | 3099 | +-------------+--------------+--------+--------------+--------+--------------+--------+ The Insurance and Risk Management Technical Examination and International Taxation-Assessment Test (INTT-AT) for members was held successfully in November 2023. The total numbers of candidates, who appeared and passed in this examination, were as follows: +------------------------------------------+----------+--------+ | | Appeared | Passed | +------------------------------------------+----------+--------+ | IRM – Technical Examination, November, 2023| 21 | 3 | | INTT – AT held in November 2023 | 165 | 96 | +------------------------------------------+----------+--------+ OPEN BOOK METHOD EXAMS FOR INTERNATIONAL TAXATION ASSESSMENT TEST (INTT AT) UNDER POST QUALIFICATION COURSE: W.e.f. November 2022, International Taxation Assessment Test (INTT – AT) of Post Qualification Course Examination is of 4 hours which is held on open book methodology. In this regard, it was decided as follows: • Under the Open Book Method for International Taxation (INTT -AT) exam, Candidates are permitted to bring their own material to the exam hall and consult them for answering the questions in the exam. Such material may include study materials, practice manuals, revisionary test papers supplied by ICAI, textbooks, bare Acts, notes by students or any other reference material. • Candidates are not permitted to bring mobile phones, I pads, or any other electronic devices into the exam hall. • Exchange of any material amongst candidates are not permitted inside the examination hall/room. Foundation Exam: +------------------------------------+----------+--------+ | | Appeared | Passed | +------------------------------------+----------+--------+ | Foundation Examination, December 2023| 137153 | 41132 | +------------------------------------+----------+--------+ ISA –AT Information Systems Audit Assessment Test (ISA -AT) for post qualification course was held successfully in July 2023 and January 2024 all over the country. The total numbers of candidates, who appeared in these examinations and passed, were as follows: +--------------------------------+----------+--------+ | | Appeared | Passed | +--------------------------------+----------+--------+ | ISA – AT, July 2023 (New Course)| 3066 | 315 | | ISA – AT, January 2024 (New Course)| 2767 | 221 | +--------------------------------+----------+--------+ ADVANCED ICITSS TEST During the year Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) were successfully conducted as per details given below: +-------------+--------------+-----------------------+-----------------------+-------------------+ | AICITSS-AITT| No of | No of Places (cities) | No. of candidates | No. of candidates | | Date | Examination | where Examination | appeared | passed | | | Centres | Centre were set up | | | +-------------+--------------+-----------------------+-----------------------+-------------------+ | 24-Jun-23 | 86 | 75 | 6325 | 6319 | | 30-Jul-23 | 86 | 81 | 4047 | 4030 | | 26-Aug-23 | 74 | 74 | 2256 | 2254 | | 23-Sep-23 | 83 | 76 | 4185 | 4174 | | 23-Dec-23 | 78 | 76 | 3874 | 3871 | | 20-Jan-24 | 74 | 73 | 3134 | 3119 | | 24-Feb-24 | 86 | 82 | 4975 | 4803 | | 30-Mar-24 | 107 | 93 | 7936 | 7790 | +-------------+--------------+-----------------------+-----------------------+-------------------+ Statistics of Number of Examination Centers and Students The Institute has continuously been improving its Examination Process right from the question paper setting up to declaration of results so that the integrity and sanctity of the examination system, which is well known for around seven decades, are maintained and further strengthened and developed. The Institute’s examinations test the conceptual understanding as well as practical application of each of the topics covered in the CA curriculum so that the students could meet the expectations of the stakeholders of the profession. By focusing on analytical abilities of the students and by avoiding predictability of questions, Institute’s examinations continue to ensure that those qualifying are well groomed professionals. NUMBER OF EXAMINATION CENTRES WHERE CHARTERED ACCOUNTANT EXAMINATIONS WERE CONDUCTED DURING 2023 - 2024 IN INDIA AND ABROAD +-------------------------------------------------------------+-----------------+---------------------+ | Examinations | May / June 2023 | November / | | | | December 2023 | +-------------------------------------------------------------+-----------------+---------------------+ | Foundation Course | 500 | 562 | | Main i.e., Final & Intermediate | 552 | 566 | | Post Qualification Course – International Taxation – | 98 | 104 | | Assessment Test | | | | Post Qualification Course – Insurance and Risk Management | -- | 35 | | (IRM) | | | | Post Qualification Course – Information System Audit – | 116 | 55 | | Assessment Test | (July 2023) | (Jan 2024) | +-------------------------------------------------------------+-----------------+---------------------+ STATISTICS OF STUDENTS ADMITTED IN THE EXAMINATIONS OF THE INSTITUTE HELD IN THE YEAR 2023 +-------------------------------------------------------------+-----------------+---------------------+ | Examinations | May / June 2023 | November / | | | | December 2023 | +-------------------------------------------------------------+-----------------+---------------------+ | Foundation Course | 117068 | 152595 | | Intermediate | 173462 | 185289 | | Final | 110519 | 110841 | | Post Qualification Course – International Taxation – | 291 | 309 | | Assessment Test | | | | Post Qualification Course – Insurance and Risk Management | -- | 37 | | (IRM) | | | | Post Qualification Course – Information System Audit – | 3801 | 3715 | | Assessment Test | (July 2023) | (January 2024) | +-------------------------------------------------------------+-----------------+---------------------+ (II) Integeration of ICAI Examination Application Forms with Self Service Portal (Ssp) The ICAI Examination Application Forms are integrated with Self Service Portal (SSP) from the other standalone portal. The integration was continued in CA May and November 2023 examinations. The integration enables the students to effortlessly fill the CA exam forms at Self Service Portal (SSP) where student details i.e photograph, signature, exemption etc are auto filled and it helps in establishment of eligibility of student to appear for the exam (as per ICAI eligibility criteria for exams) at form filling stage itself. Apart from applying for the exam, student can change his city/group/medium of examination (via Correction window) and can download his/her admit card for the exams as these activities are also integrated in the Self Service Portal (SSP). (III) Special Exam Under MRA/MoU/OCI Scheme The Chartered Accountant Special Examination for Members of Institutions with whom ICAI had entered into Mutual Recognition Agreement (MRAs) / Memorandum of Understanding (MOUs) was held smoothly from 12th to 14th June, 2023. Special Examination for Overseas Citizens of India (OCI) Scheme was held on 16th June 2023. (IV) Web-Interface on Students Exam Life Cycle Management ICAI embarked on an integrated web-interface called Student Exam Life Cycle Management Project, where CA students using a single user ID and password, can access various examination related services, including application for duplicate marksheets/pass certificates/transcripts, change of centre/medium/group, downloading admit cards, checking results, and applying for verification/seeking certified copies of answer books post result etc. from exam to exam. (V) Digital Marking/Digital Evaluation Continuing on the path of 100% Digitalization approx. 33.48 lakh answer books were digitally evaluated in the year 2023-2024. Complete Digitization has resulted in faster evaluation, error-free result and as well as ease and convenience for examiners. (VI) Digital Workshop/ Webcast For Examiners Continuing on the path of conducting examiners workshop in Digital Mode, Approx 9000 examiners attended Digital Workshop in the year 2023-2024. Digital Workshop had resulted in huge cost savings as well as ease and convenience for examiners helping them to attend the Workshops from their place of living who otherwise had to travel from long distances to attend the physical workshop. Programme(s) for enhancing the quality & consistency of evaluation of answer books through webcast for examiners were successfully conducted for May/June 2023 and November/December 2023 Examinations. This initiative is expected to go a long way in improving the quality of evaluation. (VII) Eligibility Test for Existing and New Examiners Eligibility test were conducted for existing examiners whereby only those existing examiners are allotted examinership assignment who pass the mandatory eligibility test. Similarly new applicants have to pass the mandatory eligibility test who want to empanel as an examiner. A large exercise was carried out in year 2023-24 to empanel large number of new examiners as well as to renew the examinership of those examiners whose 3 years validity period was getting completed. As a result of this exercise approx. 2484 new and existing examiners passed the test and became part of examiners panel. (VIII) Webcast for Examination Functionaries / Webcast for Centres & Observers Webcast on guidelines for observers, examination centres, Bank of Baroda, Examination Co-ordinators were successfully done for May/June 2023 and November/December 2023 Examinations. (IX) Observer Web Portal & Mobile App (Android/IOS) A web portal http://observers.icaiexam.icai.org for facilitating all activities relating to Observers, appointed in examination centres, including registration, hosting of details of assignments allotted, submission of acceptance letters/daily reports/claims for honorarium etc, development of Observer Portal and Mobile App was put in place. Introduction of Mobile app became very helpful in ensuring collection of sealed packets of correct code meant for the day. (X) Centre Web Portal A web portal http://centres.icaiexam.icai.org was put in place for capturing of absentee data online, on the day of the exam, on a daily basis. (XI) Online Examination Application Form for PQC Exams For appearing in the Post Qualification Course Examinations i.e. International Taxation – Assessment Test (INTT – AT) and Insurance and Risk Management (IRM) Technical Examination (which is open to the members of the Institute), the members are applying online at pqc.icaiexam.icai.org by remitting examination fee on-line by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. 5. Disciplinary Directorate The Disciplinary Directorate, the regulatory wing of ICAI, investigates into matters of Professional and/or Other Misconduct alleged against members, received either in the form of a ― Formal Complaint in Form I or through the Information route as provided under the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases), Rules, 2007. Under the disciplinary mechanism, a mandatory duty has been cast upon the Disciplinary Directorate of ICAI to look into any alleged lapses/irregularities committed by its members across the country so that not only the stakeholders and public at large continue to repose its trust on the profession but also provide a yardstick of acceptable professional conduct to the members of the profession at large. While most of the members of the profession are providing selfless dedicated services through their professional expertise and experience to the society and world at large, yet through itsrobust Disciplinary mechanism there is a constant need to caution and to correct the negligible few who inadvertently fall on the wrong side of the law. In terms of the amendments made in the Chartered Accountants Act, 1949 in the year 2006, the disciplinary mechanism of ICAI underwent certain important and path-breaking changes in the provisions of procedures for conduct of disciplinary cases so as to speed up the process of disposal of disciplinary cases. Accordingly, as on date, the disciplinary mechanism functions through its two quasi-judicial arms constituted as per the provisions of the Chartered Accountants (Amendment) Act, 2006 namely: • Board of Discipline and • Disciplinary Committee The disciplinary mechanism and the processes involved are designed in such a manner which ensures transparency and thereby, enhances the confidence of the stakeholders and the public at large and at the same time, provides fairand equitable justice to the members charged with allegations of Professional and/or Other Misconduct. In order to further strengthen the accountability of the practitioners and firms and to ensure that justice is delivered in a reasonable span of time, the Chartered Accountants Act, 1949 has been further amended in 2022. However, the date with effect from which the disciplinary provisions shall be applicable is yet to be notified. During the current Council year i.e. 2024-2025, five Benches of the Disciplinary Committee i.e. Bench I, Bench II, Bench III, Bench IV and Bench V(MNAF cases) and one Bench of the Board of Discipline were constituted to have an expeditious disposal of cases under enquiry apart from the consideration of the Prima Facie Opinion formed by the Director (Discipline). In addition, the Disciplinary Committee under Section 21D headed by the President, ICAI was also constituted to look into any residual old cases that are/may be referred back. (I) SALIENT INITIATIVES/ACHIEVEMENTS • Successful conduct of E-hearings with the effective participation of the members of the Board of Discipline/ Disciplinary Committee. It has acted as a boon as besides being time and cost-effective, it has ensured that parties to the case appear before the Board of Discipline/DisciplinaryCommittee without having to worry about the travel costs. The effectiveness of e- hearing is clearly reflected in the volume of cases that has disposed of in the meetings of the Board of Discipline and Disciplinary Committee as stated in subsequent paras. • The details of disciplinary cases decided by the Board of Discipline/Disciplinary Committee as well as the Cause list of cases amongst other things are also being hosted on the dedicated web portal of Disciplinary Directorate so as to create more awareness amongst various stakeholders and to provide a one stop point for dissemination of information pertinent to the Disciplinary Directorate. • For digitisation of the records of Disciplinary Directorate, the scanning of the physical records of the Disciplinary Directorate is already in place providing access to even old disciplinary records. • As on date, all residual cases under old Disciplinary mechanism (under Section 21D) stands heard and concluded by the Disciplinary Committee barring one case which is currently before Council in view of recent order of Hon’ble Supreme Court. (II) BOARD OF DISCIPLINE The Board of Discipline has been constituted by the Council of ICAI under Section 21A of the Chartered AccountantsAct, 1949 so as to look into matters of Professional and Other Misconduct by members falling under First Schedule to the Chartered Accountants Act, 1949 and/or cases wherein the members are held prima facie NOT Guilty of any misconduct by Director (Discipline). During the period (i.e. 1st April, 2023 to 30th June, 2024), the Board of Discipline held 55 meetings at various places including meetings through physical/video conference. In these meetings, the Board concluded its enquiry in 126 cases, including cases which had been referred to it in previous years. The statistical break-up of the cases decided by the Board of Discipline is given below: +----------+-------------------------------------------------------------+-------------+ | Sl. No. | Particulars | No. of Cases| +----------+-------------------------------------------------------------+-------------+ | a) | No. of meetings of the Board of Discipline held during the aforesaid period| 55 | | b) | Number of Complaint/Information cases considered by the Board of Discipline (under Section 21A) wherein prima facie opinion of the Director (Discipline) was Formed (including cases considered under Rule 6/Rule 12)| 418 | | c) | Number of cases (Complaint/Information cases) in which enquiry was completed by the Board of Discipline (including those cases, which were referred