ICAI (Merger & Demerger of CA firms) Guidelines, 2024

Feb 03, 2025 | by TeamLease RegTech Legal Research Team

Free Legal updates for the week 00

Finance & Taxation ComplianceThe Institute of Chartered Accountants of India (ICAI) on January 24, 2025, issued the ICAI (Merger & Demerger of CA firms) Guidelines, 2024.

This shall be effective from January 31, 2025.

The following has been stated namely: -

• These guidelines shall apply to the firms as defined in section 2(ca) of the Chartered Accountants Act, 1949.

• Chapter 2 outlines the Concept and Background of Mergers & Demergers.

• Chapter 3 provides the merger provisions.

• Chapter 4 provides the demerger provision.

Detailed notification is attached below.

[Notification no. - 1-CACAF/M&D-F/2025]

View Document 1

Bookmark

Related Updates

View More Related Updates


Alternate Text

Get updates on the go on RegUpdate Mobile App.

Alternate Text
✦ NEW  ·  AI ASSISTANT