ICAI Proposes Adding Forensic Investigation as Specialisation for Chartered Accountants [Read Notification]
ICAI has proposed adding “Forensic Investigation” as a recognised specialisation for Chartered Accountants in its latest draft amendment dated June 26, 2025.
![ICAI Proposes Adding Forensic Investigation as Specialisation for Chartered Accountants [Read Notification]](https://images.taxscan.in/h-upload/2025/06/29/2056142-icai-forensic-investigation-specialisation-chartered-accountants-taxscan.webp "ICAI Proposes Adding Forensic Investigation as Specialisation for Chartered Accountants [Read Notification]")
The Institute of Chartered Accountants of India (ICAI) issued Notification No. 1-CA(7)/227/2025 dated June 26, 2025, has proposed an amendment to its regulations to formally include “Forensic Investigation” as a recognised specialisation for Chartered Accountants, aligning the profession with the evolving needs of the financial and corporate sector.
The draft notification proposes an amendment to Regulation 204 of the Chartered Accountants Regulations, 1988. This regulation currently lists recognised areas of specialisation for CAs, which include fields like International Taxation and Management and Business Finance.
What the proposed change says
The amendment will:
- Remove the word “and” after “International Taxation” for clarity.
- Insert “and Forensic Investigation” after “Management and Business Finance”.
This will officially add “Forensic Investigation” as a formal area of practice for Chartered Accountants in India, acknowledging the increasing role of forensic audits in uncovering financial fraud, ensuring compliance, and supporting dispute resolution.
In Regulation 204,
(i) After the words, “International Taxation”, the word “and” shall be omitted.
(ii) After the words, Management and Business Finance, the words, “and Forensic Investigation” shall be inserted.
ICAI has invited objections and suggestions from stakeholders within 30 days of the publication of the Gazette. The feedback will be reviewed, and the proposed amendment will be finalised and notified, after which it will come into effect.
The Chartered Accountants Regulations, 1988, were originally notified in June 1988, with the last amendment made in June 2023. The addition of “Forensic Investigation” reflects ICAI’s ongoing efforts to modernise and strengthen the CA profession in India.
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