In the Notification No 1 CA 5 75 2024 dated 27th September, 2024 published in Part III Section 4 of the Gazette of India, Extraordinary

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-14112024-258663 EXTRAORDINARY PART III-Section 4 PUBLISHED BY AUTHORITY No. 910] NEW DELHI, THURSDAY, NOVEMBER 14, 2024/KARTIKA 23, 1946 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA CORRIGENDUM New Delhi, the 7th November, 2024 No. 1-CA(5)/75A/2024.─In the Notification No.1-CA(5)/75/2024 dated 27th September, 2024 published in Part III- Section 4 of the Gazette of India, Extraordinary dated 27th September, 2024 of the Institute of Chartered Accountants of India containing Annual Report and Audited Accounts of the Institute for the year ended 31st March, 2024, certain formatting/alignment/printing errors were noticed in English version. These errors as per details given below, are hereby rectified by way of this Corrigendum:- 1. Page 299- In fifth bullet point of point No.6.28, the words "National Stock Exchange of India" is underlined, the same be now read as without underlined. 2. Page 309- The numbering of the Point "Capacity Building Programme for members" is missing, the same be now read as (III). 3. Page 358- In the composition of the Council, (i) the points A.1.5 and A.1.6 are appearing before names of two Council members, the same be now read as deleted. (ii) the points A.1.7 and A.1.8 are appearing before names of two cities, the same be now read as deleted. (iii) Names of two council members and two cities are underlined the same be now read as without underlined. 4. Page 362- a) The word "Sd/-"is not appearing above the names of auditors, the same be now read above the names. b) The date appearing beneath the names of the auditors be read as 17th September, 2024 instead of 17th September, 2023. c) In the table for Balance Sheet, the figures in columns (4) & (5) against the item "Non-current liabilities" at point no. 2 of Sl.No. I in column no.(2) are not aligned and therefore, the same be read as centre aligned. 5. Page 363- a) The word "Sd/-" is not appearing above the names of auditors, the same be now read above the names. b) The comma is appearing after the word "Partner”, the same be now read as deleted. c) The date appearing beneath the names of the auditors be read as 17th September, 2024 instead of 17th September, 2023. 6. Page 364- a) The word "Sd/-" is not appearing above the names of auditors, the same be now read above the names. b) The comma is appearing after the word "Partner”, the same be now read as deleted. c) The date appearing beneath the names of the auditors be read as 17th September, 2024 instead of 17th September, 2023. d) In table for Statement of Cash Flows, in Sl. No. I- Cash Flow from Operating activities, in column (2) under the heading- Adjustments for (increase)/decrease in operating assets, the words “Long-term Loans and advances" are appearing in two different lines, the same be now read together in one line. 7. Page 365- a) The word "Sd/-" is not appearing above the names of auditors, the same be now read above the names. b) The comma is appearing after the word "Partner”, the same be now read as deleted. c) The date appearing beneath the names of the auditors be read as 17th September, 2024 instead of 17th September, 2023. 8. Page 367 & 368- In the Note 2.10- Depreciation and amortization, the figures appearing in the table are not aligned and therefore, the same be now read as right aligned. 9. Page 371- In the table for Note #03- General Funds, the block towards “Utilization/Addition" is not appearing, the same be now read as under before last block of “Balance at the end of the year": +--------------------+----------------+--------------+----------------+-----------------------+------------+-------------+---------+ | Particulars | As at March 31 | General Fund | Education Fund | Infrastructure Fund | ITT Fund | Other Funds | Total | +====================+================+==============+================+=======================+============+=============+=========+ | Utilisation/Addition | 2024 | - | - | - | - | - | - | | | 2023 | - | - | - | - | - | - | +--------------------+----------------+--------------+----------------+-----------------------+------------+-------------+---------+ 10. Page 372- In the table for Note # 04- Designated Funds, the figures in columns (3) to (10) for the year 2023 against the item "Balances at the end of year" are not aligned and therefore, the same be now read as right aligned. 11. Page 374-In the table for Note #- 08 Payables, in Column (2) and (3) for (e) point, – (dash) be read for 31 March 2024 and 31 March 2023. 12. Page 378 to 380- a) In the table for Note #13- Investments, in Column (2), the words "Face value" are appearing, the same be now read as "Book Value". b) In the table for Note # 14- Inventories, the words "Stationery & Stores" are not aligned and therefore, the same be now read as left aligned. 13. Page no. 381– Note # 18- Cash & Bank Balances, in point A- Cash and Cash equivalents, the Sub-Total (A) is not aligned and therefore, the same be now read as left aligned. 14. Page 383- In the table for Note # 28- Restricted funds, the points 1 & 2 are appearing, the same be now read as a) & b). 15. Page 386- In the Note 31- (i) the words "Employee Benefits" and "Defined Benefit Plans" are appearing in the same line, the same be now read in two different lines. (ii) The words, "The Institute has provided the following defined benefit plans to its" are appearing in first line and the word "employees" is appearing in second line, the same be now read together in one line. 16. Page 387- In note 31.02- (i) the word "Contd." is appearing above the first table and after the words "Details of the Post Retirement Plans", the same be now read as deleted. (ii) In Sl.No.2c.-the actuarial gain/ (loss) in financial year 2023-24 and 2022-23 be read as 41 and Nil respectively. (iii) In Sl.No.2d.- the contributions made by the Institute in financial year 2023-24 and 2022-23 be read as Nil and 15,600 respectively. (iv) In Sl.No.2e.- Benefits paid in financial year 2023-24 and 2022-23 be read as (563) and (7532) respectively. 17. Page 388- a) Above the table, “rupees in Lakhs" are not appearing, and the same be now read as "rupees in Lakhs" on right side. b) In note 31.02- (i) In Sl. No.4c. - the actuarial gain/ (loss) in financial year 2023-24 be read as 161. (ii) In Sl. No.4d. - the expenses recognised during the year in financial year 2023-24 be read as 355. c) In Note 31.03- (i) the word "Contd" is appearing above the table and after the words "Employee Benefits", the same be now read as deleted. (ii) the words "Employee Benefits” and “Details of Leave Encashment" are appearing in the same line, the same be now read in two different lines. (iii) The following line is appearing above Point 4- Assumptions, the same be now read as deleted: +-------------+---------+---------+---------+---------+ | Description | 2023-24 | 2022-23 | 2021-22 | 2020-21 | +=============+=========+=========+=========+=========+ 18. Page 389- a) The word "Sd/-"is not appearing above the names of auditors, the same be now read above the names. b) The comma is appearing after the word "Partner”, the same be now read as deleted. c) The date appearing beneath the names of the auditors be read as 17th September, 2024 instead of 17th September, 2023. d) At end of annual accounts, the name of the President is appearing, the same be now read as CA. (Dr.) Jai Kumar Batra, Secretary. CA. (Dr.) JAI KUMAR BATRA, Secy. [ADVT.-III/4/Exty./677/2024-25]