The Institute of Chartered Accountants of India (ICAI) on February 19, 2025, issued a corrigendum regarding ICAI (Merger and Demerger of CA Firms) Guidelines, 2024.
The following has been stated: -
•The corrigendum issued for Notification No. 1-CACAF/M&D-F/2025 addresses formatting errors in the English version of the ICAI guidelines.
•Key corrections include alignment issues in the seniority table, adjustments to text in partnership firm descriptions, and clarifications regarding name changes and establishment dates in firm mergers and amalgamations.
•These changes ensure an accurate representation of the guidelines.
The detailed notification is given in the document below.
[Notification No. F.No.1-CACAF/M&D-FA/2025]
