The Institute of Chartered Accountants of India (ICAI) on July 25, 2025, notified the Chartered Accountants (Limit on Number of Tax Audits) Guidelines, 2025.
The following has been stated: -
•The ICAI mandates a limit of 60 tax audit assignments per financial year per Chartered Accountant (CA) partner.
•This applies whether performing audits individually or as part of a firm, with each partner having their own distinct limit.
•Certain presumptive taxation audits are excluded, and revised reports aren't counted. These guidelines aim to ensure quality and fair distribution of work.
They shall come into force w.e.f. April 01, 2026, onwards.
The detailed notification is given in the document below.
[Notification No. F. No. 1-CA(7)/234/2025]
