Issuance of Revised Standards on Auditing 800, 805, 810
The Institute of Chartered Accountants of India (ICAI) is issuing the following revised Standards on Auditing (SAs):
| S.No. | Standards | Link |
| 1 | SA 800(Revised), “Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks” | Please click here to download |
| 2 | SA 805(Revised), “Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement” | Please click here to download |
| 3 | SA 810(Revised), “Engagements to Report on Summary Financial Statements” | Please click here to download |
These Standards will be applicable to audits/engagements for financial years beginning on or after 1st April 2024 i.e., these Standards will be applicable to audits/engagements for the financial year 2024-25 and onwards.
The members may note that extant SA 800, SA 805, SA 810 will continue to apply till audits/engagements for the financial year 2023-24. Extant SA 800, SA 805, SA 810 are available on ICAI’s website at the following link:
https://www.icai.org/Resources.html?mod=7
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