SIRC 56th Regional Conference

Southern India Regional Council (SIRC) of ICAI is organizing its 56th Regional Conference on the theme “Jignasa-Quest for Knowledge” on Aug. 9th – 10th, 2024 in Bengaluru. Derived from Sanskrit, ‘JIGNASA’ signifies curiosity, inquisitiveness, and the quest for knowledge. It encapsulates our innate desire to seek answers, explore new horizons, and deepen understanding. Harmonizing this theme, ‘Adyata’ emphasizes accuracy, data-driven insights, trust, auditing excellence, and technology-enabled learning. Together, ‘JIGNASA’ and ‘Adyata’ empower us to embrace curiosity, engage in thought-provoking discussions, and embark on a continuous journey of knowledge acquisition.

The 2 day Conference will have various technical sessions to be addressed by eminent resource persons of international repute on subjects covering, GST, FEMA, Income Tax, Companies Act, Information Technology, Direct Taxes, etc. The conference will also include a spiritual session, health session, and entertainment program for members and their family members.

The event was inaugurated today by Ranjeet Agarwal, President, ICAI, CA, GEETHA AB, CHAIR PERSON, SIRC OF ICAI, CA, SUBBA RAO MUPPALA, SECRETARY SIRC OF ICAI, CA PRAMOD R HEGDE, CHAIRMAN, BANGALORE BRANCH (SIRC) CA KAVITHA PARAMESH SECRETARY, BANGALORE BRANCH (SIRC)  and Sri Shelley Jindal, Pr. Chief Commissioner of Income Tax, Karnataka & Goa &Dr. Binod Kumar Das from DRDO.

SIRC 56th Regional Conference – Bengaluru

Southern India Regional Council (SIRC) of ICAI is organizing its 56th Regional Conference on the theme “Jignasa-Quest for Knowledge” on Aug. 9th – 10th, 2024 at Bengaluru. Derived from Sanskrit, ‘JIGNASA’ signifies curiosity, inquisitiveness, and the quest for knowledge. It encapsulates our innate desire to seek answers, explore new horizons, and deepen understanding. Harmonizing this theme, ‘Adyata’ emphasizes accuracy, data-driven insights, trust, auditing excellence, and technology-enabled learning. Together, ‘JIGNASA’ and ‘Adyata’ empower us to embrace curiosity, engage in thought-provoking discussions, and embark on a continuous journey of knowledge acquisition.

The 2 day Conference will have various technical sessions to be addressed by eminent resource persons of international repute on subjects covering, GST, FEMA, Income Tax, Companies Act, Information Technology, Direct Taxes, etc. The Conference will also have a spiritual session, health session, and an entertaining program for Members and their family members.

The event was inaugurated today by Shri Krishna Byregowda, Hon’ble Minister of Revenue, Govt. of Karnataka along with Sri Shelley Jindal, Pr. Chief Commissioner of Income Tax, Karnataka & Goa &Dr. Binod Kumar Das from DRDO.

DRISHTI

The ICAI has introduced its vision, “DRISHTI,” for the fiscal year 2024-25. This forward-looking initiative aims to propel the Institute into pathbreaking initiatives in the realms of Digitalization (D), Research (R), Integrity (I), Skills (S), Handholding (H), Transparency (T), and Independence (I). The framework will not only guide the Institute but will also set the stage for formulating standards and directives concerning green finance and audits, thus bolstering eco-friendly practices and legislative advancements. This strategic approach aligns with the overarching goal of achieving a developed India by 2047, as envisioned through “Viksit Bharat @ 2047.”

As our economy grows, we need to make the most of this opportunity and we hope the period spanning from 2024 to 2047 promises to be a golden era for our profession.

AI in ICAI

Artificial Intelligence is bringing path-breaking changes every second, to leverage the power of technology, for the first time, this year ICAI has formed a committee on “AI in ICAI” to explore how AI can be leveraged for the professional development of students, members, and employees. The committee will explore and make a roadmap for artificial intelligence in the operations of the Institute, which can make current processes faster and ultimately help our members and students. The main objective is to develop a foundational understanding of AI concepts, enhance proficiency in using AI tools relevant to both practitioners and industry professionals and build AI skills to effectively leverage AI technologies in professional practices.

ICAI CA GPT for Members (Beta Version)

ICAI CA GPT was launched by Honourable Minister Shri Nitin Gadkari Ji on 1st July,2024 in beta version for 7500 Members with access to 16 specialized GPTs. Further, it is now available to all Members free of cost. Till 5th Aug,2024, 35,000+ members have already registered and using the GPTs and total prompt has crossed 50,000.

ICAI CA Student GPT (Beta Version)

ICAI CA GPT for students was launched on July 16, 2024, during AI Innovation Summit – AIS 2024 held in Hyderabad, coinciding with Global AI Appreciation Day.This GPT will help to prepare students for exams by providing comprehensive study materials on a single platform and is available free of cost to all 9.85 lakh students.

There are three tailored versions specifically designed for students at the Foundation, Intermediate, and Final levels. These GPTs include previous question papers, study materials and other information.

Currently, over 18,300 students have registered for the CA Student GPTs and are actively using the GPTs. Out of these maximum students are of Intermediate level.

• Foundation: 2,819
• Intermediate: 10,040
• Final: 5,470

Certificate Course- AI for Chartered Accountants

To support members and handhold them to learn AI, an exclusive Certificate Course on AI for Members was launched on July 16, 2024, during the AI Innovation Summit (AIS 2024) in Hyderabad. To further empower and upskill members, a publication featuring 100 AI tools tailored for financial and accounting functions, specifically designed for Chartered Accountants, was also unveiled.

The course aims to establish a foundational understanding of AI concepts, enhance proficiency in AI tools pertinent to both practitioners and industry professionals and develop AI skills for effectively leveraging these technologies in professional practices. The first batch of the Certificate Course on AI for Chartered Accountants (AICA) – Level 1 will commence on August 21. This initial batch, comprising 50 members, will be held at the Center of Excellence in Hyderabad. It is a comprehensive 3-day program that includes 9 modules and offers 18 Structured CPE Hours. Additionally, two more batches are planned to follow soon.

Launch of Publications of AI Tools for Chartered Accountants

The Institute has also launched ‘List of 100 AI Tools for Chartered Accountants’ which will serve as an AI knowledge gateway. This publication will act as a knowledge repository, providing a summary of each AI tool, its benefits for Chartered Accountants, information about the company, and the website of each AI tool.

AI Labs

ICAI is actively engaged in nurturing talent and fostering skill development by spearheading the establishment of AI Labs within its framework. AI Labs will serve as centers for cutting-edge research in artificial intelligence, fostering innovation and the development of new AI technologies. It will Facilitate collaboration between researchers, industry experts, and academia to advance the field of AI and develop practical applications.

AI Labs will also allow practical, hands-on experience with AI tools and technologies. Further, we will organize events such as seminars, conferences, and webinars to share knowledge, showcase research findings, and discuss the latest trends in AI. We also plan to publish research papers, articles, and reports on AI developments, contributing to the body of knowledge in the field.

By establishing AI Labs, ICAI can foster an environment of innovation and excellence in artificial intelligence, driving progress in both the academic and professional realms. These labs will play a crucial role in developing the next generation of AI technologies and professionals, ensuring that ICAI remains at the forefront of technological advancements.

Survey on AI in CA Firms

The AI Committee at the ICAI has successfully surveyed to understand the adoption and usage of AI in Chartered Accountant offices across the country. The survey depicts a scenario where optimism about AI’s transformative potential is mixed with inclination to adopt AI, which faces significant adoption barriers.

Based on the learnings from the survey, the ICAI will be moving towards building a cohesive ecosystem to improve adoption of AI to fully realise its transformation potential for finance and accounting, Through targeted training efforts, facilitating access to AI tools in collaboration with the industry, and demonstrating effective AI use cases, we aim to encourage members to explore and utilize AI, paving the way for more widespread and effective AI integration.

Launch of e-Office in ICAI for Sustainable Operations

Harnessing the power of technology to enhance productivity and streamline operations in order to serve our members and stakeholders better, ICAI on April 5th 2024 launched e-Office under the theme Service with Sustainability.

With the adaptation of e-Office, ICAI aims to go digital with paperless transactions ushering in more efficient, effective work processes. It will further reduce costs incurred in the storage and preservation of physical files and also reduce data loss. It shall also facilitate working from anywhere, anytime, thereby improving work efficiency.

The e-Office will be implemented in a phased manner, starting with integration within ICAI Committees before extending to regional offices, branches, and chapters abroad facilitating the smooth movement of papers and notes across all organizational levels. Its implementation will pave the way for a new era of revolutionizing our internal communication processes to better serve our community and planet.

UDIN Instilling Trust and Accountability

UDIN Report 2023-24 Unveils Trends and Insight of Economic Activities

Government entities including agencies like Indian Railways, CPWD, MCA, and other agencies are actively leveraging the UDIN Portal’s aid and facilitation to verify the authenticity of documents. Recently, various State Governments like the Governments of Assam, West Bengal, Maharashtra, and Odisha have applauded the UDIN Portal for verifying the authenticity of documents submitted by various stakeholders.  The novelty of the UDIN has been lauded by Smt. Droupadi Murmu, the Hon’ble President of India during her speech at 75th Chartered Accountants Day on 1st July, 2023.

As of 8^th August 2024, over 7.08 Cr UDINs were generated, and 1.47 lakh Members have registered on the UDIN Portal. More than 2.22 Cr UDINs were verified by the Authorities / Regulators / Banks / Other

UDIN Accepted Nationally

• For the first time, the Comptroller and Auditor General of India (C&AG) used the UDINs as one of the elements for the empanelment of CA firms/LLPs for the year 2023-24.   (CA&G provided a scoring mechanism for empanelment based on UDIN data: For the year 2023-2024, points will be awarded based on UDIN data of ICAI for the years 2020-2021 and 2021-2022. This will eventually be scaled to 5 years by 2026-2027 by gradually adding one year on an annual basis.)
• Real Estate Regulatory Authority (RERA) authorities of many states have already included a column for mentioning UDIN in the certificates/forms issued by CAs. (CG-RERA approached the ICAI to provide an API to verify the UDINs on a real-time basis for their usages.)
• The Central Bureau of Communication (CBC), Government of India approached ICAI, for placing systematic reliance on UDIN to assess the veracity of the information certified by Chartered Accountants in the prescribed formatfor the empanelment of the news agencies based on circulation and rates. The certified information by a Chartered Accountant becomes a basis for empanelment of the news agencies.
• The Ministry of Corporate Affairs appreciated the initiative of ICAI for bringing this concept of UDIN which will eradicate the practice of bogus certificates and save various regulators, banks, etc. from being misled.
• Department of Telecommunications, Office of the Principal Controller of Communication Accounts, Kolkatahas conveyed that while reviewing and assessing the Documents submitted by ISPs (Internet Service providers) the department has benefited immensely from using UDIN.
• The Central Board of Direct Taxes (CBDT) has highly appreciated the concept of UDIN which will enable the regulators to easily verify the authenticity of the documents certified by CAs and have mandated the validation of the UDINs in all the IT forms and Tax Audit Reports filed by CAs at the e-filing portal. CBDT has provided the facility of bulk updation of UDIN at the e-filing portal for all the IT forms including 15 CB forms.
• The Indian Banks’ Association (IBA) has communicated to all the Banks to Impress for UDIN in all certificates certified by CAs submitted to them.
• The Securities and Exchange Board of India (SEBI) has included a column for mentioning UDIN in their forms issued by CAs.
• Various State Governments have mandated mentioning UDIN in Form II (for judging financial capability)submitted by the bidders participating in their tender process. They have also been verifying the authenticity of the documents received from the UDIN Portal.

Additionally, Government entities including their agencies like Chittaranjan Locomotive Works (CLW), Indian Railways, Central Public Works Department, Ministry of Corporate Affairs, Mumbai, and other agencies are actively leveraging the UDIN Portal’s aid and facilitation to verify the authenticity of the facts stated in the signing documents.

Recently, various State Governments like PHED & Mission Director, Jal Jivan Mission (JJM), Government of Assam, Govt. of West Bengal, Govt. of Maharashtra, and Govt. of Odisha have applauded the facilitation of the UDIN Portal to verify the authenticity of the reported documents submitted to them by the stakeholders.

International Recognition of UDIN

• Collaborating with the National Board of Accountants and Auditors (NBAA), Tanzania, and the Institute of Chartered Accountants of Nigeria for adoption and

implementation of ICAI’s UDIN in the respective countries.

• ICAI heads the SAFA Task Force to implement the UDIN in SAFA Member Bodies.

Partnering Government

• ICAI is working closely with the Ministry of Corporate Affairs to enable smooth transition from MCA 21 V2 to MCA 21 V3and currently, is involved in the following Key Initiatives as enumerated below:

Ø  A dedicated team is currently engaged in User Acceptance Testing (UAT) for the third lot of Companies Form.

Ø  The Ministry of Corporate Affairs (MCA) has requested feedback from the ICAI on the post-production issues of the forms that have been launched in the version-3 portal. Accordingly, to gather feedback, initiated targeted engagement with 5,000 members who previously raised issues with the ICAI, conducted virtual meetings, reached out to all India Members, requesting them to provide feedback and report any issues they encounter while filing forms in MCA21 Version via a Google Form.

• Suggestions to the Ministry of Corporate Affairs on Simplification of Companies’ Rules under the policy for pre-legislative consultation

The Ministry of Corporate Affairs has initiated comprehensive review of Company Law Rules and LLP Rules. As part of this initiative, it has requested the Institute of Chartered Accountants of India to provide valuable suggestions and insights.

Accordingly, a multifaceted approach has been undertaken by CL&CGC of ICAI wherein dedicated expert groups have been created to analyze and prepare comprehensive comments on the proposed revisions to the Rules, Series of outreach programs have been conducted across the Regional Councils and branches to disseminate information and actively solicit feedback from members.

After a comprehensive review, the ICAI suggestions on simplification of Companies Rules, 2014 have been submitted to the Ministry of Corporate Affairs on 01.04.2024

• Institutionalizing accounting and financial management reforms in 60 ULBs across Uttar Pradesh –United States Agency for International Development (USAID) desired to collaborate with ICAI ARF for institutionalising accounting and financial management reforms in 60 Urban Local Bodies (ULBs) across Uttar Pradesh in a phased manner with 10 ULBs being taken up in first phase to enable them to take advantage of diverse infrastructure financing options The proposal has been approved by ICAI ARF.

ICAI collaborated with the Comptroller and Auditor General of India (C&AG) to jointly conduct Certificate Course for Accountants of Panchayats and Municipal Bodies

ICAI entered into a Memorandum of Understanding (MoU) with O/o C&AG on 9^th August 2023 to collaborate on accounting and auditing issues and strengthen the accountability mechanism for good governance in local self-government. In pursuance of this MoU, the Certificate Course for Accountants of Panchayats and Municipal Bodies was launched to make available skilled & trained accountants at grassroots level to improve accounting of Local-self Government in India.

In total, four Certificate Courses were launched:

Eligibility criteria –Minimum 18 years of age and 12th Pass in any stream

Duration of the Course – 4 Months

Fees – Rs. 500+ taxes (i.e., Rs. 590/-)

Registration Process – Online registration at https://lba.icaiarf.org.in/. (Registration will be open throughout the year and batches are closed every year on 31^st December and 30^th June.)

The mode of learning is online and can be done anytime, anywhere, and in 11 languages (Hindi, English, Marathi, Tamil, Odiya, Gujarati, Punjabi, Bengali, Kannada, Assamese and Telugu).

The list of qualified candidates is to be made available in the public domain so as to enable panchayats and municipal bodies to engage them.

First Batch: Total 609 candidates have registered for 1^st batch.

1^st Screening examination was held on 18th April 2024 in which 364 candidates had appeared. ICAI’s Robust Examination System was replicated for this examination. The result was declared on 10^th May 2024 in which 232 candidates were passed out of 364 (pass rate 63.56%). 1^st main exam and 2^nd screening exam are being scheduled in 1^st week of August 2024.

Second Batch: 1138 candidates have registered for the 2^nd batch.

Third Batch: Registration has been commenced from 1^st July 2024.

• ICAI submits a Pre-Budget Memorandum to CBDT advocating Tax incentivesfor entities undertaking Green Projects and propose exemption for interest income of subscribers of green bonds issued by such entities. In line with the Government’s campaign to promote education of the girl child, a separate provision for deduction of expenses relating to education of girl child both under the default tax regime and alternative tax regime has been suggested in the Memorandum. The Pre-Budget Memorandum 2024 emphasizes the importance of rationalizing direct tax laws, minimizing litigation, and enhancing tax collection mechanisms, all geared towards fostering a conducive fiscal environment for the year 2024-25.

• Aligning with mission ‘VitiyaSaksharta’ in the country, ICAI Organized Finfluencers Meet to reach out to masses to spread financial literacywherein 41 prominent social media influencers like CA. Rachana Ranade, CA. Rahul Malodia, CA. Kushal Lodha, CA. Twinkle Jain, CA. Jay Desai and many others participated.(Surveys reveal that only 27 per cent of India’s population is financially literate. Additionally, only 16.7 per cent of Indian students have a basic understanding of finance and money management.)

Supreme Court Verdict on Tax Audit Limit under Section 44AB of Income Tax Act, 1961

• The Hon’ble Supreme Court of India delivered a significant judgment on May 17, 2024, in the case related to the Tax audit limit under Section 44AB of the Income Tax Act,1961 imposed by ICAI through its guidelines, The Hon’ble Supreme Court upheld ICAI’s powers and competency to issue the said guidelines, affirming them as reasonable restrictions in public interest which is permissible under Article 19(6) of the Constitution.
• The Court declared that these restrictions do not infringe on the right to carry on profession under Article 19(1)(g) of the Constitution. The key conclusions from the judgment are the Court validated Clause 6.0, Chapter VI of the Guidelines dated August 8, 2008, issued by the ICAI, which restricts the number of tax audits a CA can undertake. Though the guidelines are valid, the Court specified they are deemed not to be given effect till 01.04.2024.

Research  Initiatives

Academia Meet and Interactive Discussion on Research Advancements

The Institute of Chartered Accountants of India (ICAI) through its Research Committee has organized the Academia Meet on 17th May 2024 with Universities / Institutions to facilitate a platform for interaction and knowledge exchange between esteemed academicians to foster research advancements.ICAI is actively working towards strengthening research studies spanning a broad-spectrum encompassing accounting, assurance, taxation, finance, technology, and business advisory services. These concerted efforts are not only aimed at fortifying our economic landscape but also at positioning India at the forefront of global innovation and progress.

ICAI also organized Interactive Discussion on Research Advancements on 30th May 2024. Chartered Accountants from all across the country having research background converged to discuss new areas of research focusing on the profession contributing to the growth of the economy. This was first-of-its kind meeting wherein members with doctorate/ Research background came together for brainstorming session and sharing insights to strengthen the research work.

Centre of Excellence (CoE)

The Centre of Excellence (CoE), established by ICAI aims to foster research, innovation and learning having global recognition. In this direction, the Centre of Excellence Directorate has prepared a comprehensive policy. The policy document encapsulates research, teaching and learning, training, dialogue with stakeholder, and other strategic planning efforts aimed at outlining the vision, mission, goals, objectives, governing structure, action plan and monitoring benchmark for ICAI – Centre of Excellence.

At present ICAI has 2 CoEs at Hyderabad and Jaipur. Further, ICAI plans to open 9 more CoEs across the country in the next 3 years fostering Research, Innovation and Skill-building.

Construction of Centre of Excellence at Kolkata is in progress and will be inaugurated by December 2024. Others are proposed to be set up in Chennai,Guwahati,Bengaluru, Sonipat, Mumbai/ Pune, Ahmedabad/ Gandhinagar, Jammu and Lucknow/ Kanpur.

Practice ki पाठशाला

To improve practice management skills, equipping participants with effective client management, communication abilities, and financial expertise to optimize firm operations, ICAI has designed a three-days residential course named ‘Practice ki पाठशाला’. 3 batch of this course were conducted, which was attended by around 150 Members.

Expansion of National Network

In an effort to expand its national presence of ICAI, the Council approved setting up of a new branch of the Central India Regional Council (CIRC) in Tonk District, Rajasthan. The Tonk District Branch will be 176^thBranch in the ICAI’s network of branches. Additionally, in view of the name change of Aurangabad to Chhatrapati Sambhajinagar by the Central Government, the Aurangabad Branch of WIRC has been renamed as Chhatrapati Sambhajinagar Branch.

MoUs with GIFT and IFSCA

ICAI has signed MoUs with Gujarat International Finance Tec-City Company Limited (GIFTCL) and the International Financial Services Centres Authority (IFSCA) to forge global collaborations to strengthen India’s Financial Landscape.

The MoU with GIFT City aims to create opportunity for profession by strengthening their skill sets on topic related to International Financial Services Centre (IFSC) business and regulations and to facilitate research in the field of international financial services for GIFT IFSC.

The MoU with IFSCA aims to enhance collaboration and promote financial excellence by jointly organizing international and domestic events, conferences, seminars and roundtable meetings and harnessing the expertise of both entities to bolster the financial landscape in India and on the global stage.

Further, IFSCA has formed an Expert Committee under the Chairmanship of President ICAI tasked with developing GIFT IFSC into a Global Finance and Accounting Hub. IFSCA Expert Committee has prepared a report and submitted to Chairman, IFSCA on 26th March 2023 at Ahmedabad. The Committee proposes a new law for bookkeeping, accounting, tax, and financial crime compliance services which would defines these services, restricts how companies can be set up, and the qualification of key personnel of these entities. It also encourages training and attracting international partnerships to make the GIFT IFSC a success.

Report submitted to IFSCA

The Committee proposed a new law for bookkeeping, accounting, tax, and financial crime compliance services which would defines these services, restricts how companies can be set up, and the qualification of key personnel of these entities. It also encourages training and attracting international partnerships to make the GIFT IFSC a success.

IFSCA has drafted the IFSCA (Book-keeping, Accounting, Taxation, and Financial Crime Compliance Services) Regulations 2024, which outlines the regulatory framework for the provision of these services within the IFSC. The same was put for public comments by IFSCA on 26th March 2024.ICAI members on pan India basis were invited to provide comments and suggestions on the Consultation Paper for the Draft IFSCA (Bookkeeping, Accounting, Taxation, and Financial Crime Compliance Services) Regulations 2024. Subsequently, we have received various suggestions and same was submitted for consideration of IFSCA on 16th April 2024.

The development of financial services within GIFT IFSC is instrumental in positioning India as a prominent Accounting and Finance Hub by attracting global talent and investment, enhancing financial transparency and compliance, facilitating cross-border transactions, creating high-value job opportunities, fostering technological innovation, and supporting government revenue and infrastructure development. Collectively, these factors contribute to the growth and prosperity of the Indian economy.

Committee for Aggregation of CA Firms

In order to make Indian CA Firms bigger, Committee for Aggregation of CA Firms (CACAF) has been formed by ICAI to bring ease to the practicing firms in networking so as to tap the synergies of the combined strength and resources.

For this, the CACAF would make concerted efforts in reviewing and revising various guidelines pertaining to firms, viz., Domestic and Overseas Networking guidelines, Merger & Demerger rules & guidelines, Multi-Disciplinary Partnership Guidelines, guidelines on Management Consultancy Services in corporate form, guidelines on Website, Advertisement and Mobile applications for various attest & non-attest functions among others in cognizance with the current operating environment. The overall aim is to provide ease of growing practice and facilitate the Indian CA Firms grow bigger.

We are making concerted efforts in aggregation of Indian Accounting Firms. In this regard, a Networking Summit on the theme Accelerating and Maximizing Practice was conducted at Udaipur. We have also issued Exposure Draft of Merger and Demerger Guidelines as well as a new model of LLP Firms Network for Public Comments.

Peer Review

ICAI has always been striving to drive several initiatives to improve the quality of assurance services rendered by its members. Peer Review has been one such step in that direction, over the years. The Council of ICAI has been working diligently to improve the quality of assurance services provided by its members. Recently the Council decided that grace period may be granted to the Practice Units covered under Phase II of the Peer Review Mandate up to 30.06.2024 and extension has been granted to the Practice Units covered under Phase III of the Peer Review Mandate upto 31.12.2024. 

Further, 35 Physical Peer Reviewers Training Programs were conducted so far in this year.

Professional Skills Enrichment Committee

In a first of its kind initiative, ICAI has set up the Professionals Skills Enrichment Committee this year, with an aim to enable all Members to realize their complete potential. The Committee would work towards understanding requirements, Assess the present skills gap amongst all Chartered accountants and enable actions to enhance their competence and improve their visibility amongst the stakeholders.

The key skills to be covered are Branding skills, Communication skills, Critical thinking skills, Design Thinking, Emotional Intelligence, Entrepreneurial Skills, Inter-personal skills, Leadership skills, Listening Skills, Negotiation skills, Networking skills, Problem Solving skills, public speaking skills, Team Building skills, Time Management, Work Ethics any other skill and new age, contemporary & other professional, technical and technological skills.

ICAI footprints globally