ICAI releases Handbook on Certificates by CAs: Comprehensive Checklist & Formats (October 2025 Edition)
The certificates are developed in accordance with the Guidance Note on Reports and Certificates for Special Purposes (Revised 2016).
The Institute of Chartered Accountants of India (ICAI) has released the October 2025 edition of the “Handbook on Certificates by Chartered Accountants-Comprehensive Checklist & Formats”. The Handbook has been published by the Centre for Audit Quality Directorate and serves as a professional resource providing Chartered Accountants (CAs) and contains structured guidance,...
The Institute of Chartered Accountants of India (ICAI) has released the October 2025 edition of the “Handbook on Certificates by Chartered Accountants-Comprehensive Checklist & Formats”.
The Handbook has been published by the Centre for Audit Quality Directorate and serves as a professional resource providing Chartered Accountants (CAs) and contains structured guidance, procedural checklists and illustrative formats that chartered accountants can use for issuing certificates under various statutory and regulatory frameworks.
ICAI President CA Charanjot Singh Nanda noted in his foreword that such CA-approved certificates go beyond just mere factual verification; the certificates function as “instruments of trust” that play an integral role in financial decisions and strategies adopted by regulators, banks, investors and government bodies.
The 2025 edition offers an updated compilation of certificate formats, a compliance checklist and references to relevant Guidance Notes, Standards and statutory provisions. This edition also integrates the principles from the Guidance Note on Reports or Certificates for Special Purposes (Revised 2016), further aiding practitioners in determining applicable standards for engagements not covered under statutory audits or specific assurance standards.
This handbook also provides model formats for common certifications such as Net Worth, Turnover, Working Capital, Fund Utilization and Statutory Compliance Certificates, including those required under laws such as the Foreign Contribution Regulation Act (FCRA), Real Estate (Regulation and Development) Act (RERA), DGFT and GST. It also reiterates the mandatory requirement of UDIN (Unique Document Identification Number) for all certificates issued by practicing CAs since February 2019, ensuring traceability and authenticity.
The Handbook has been prepared under the guidance of CA Pramod Jain (Convenor) and CA Vishal Doshi (Deputy Convenor) of ICAI and contains detailed procedural and completion checklists which have been divided into structured sections covering engagement acceptance, assurance type determination, reporting format and documentation.
Priced at ₹200, the handbook aims to bridge the long-felt need for a consolidated and interpretative guide for CAs involved in certificate issuance. The ICAI further notes that the resource would help members uphold the values of independence, objectivity and ethical responsibility, and to ensure that each certificate issued fulfils not just compliance requirements but sustains the trust of the public in the CA profession.
The publication is available through the ICAI Publication Department, New Delhi, and digitally at www.icai.org.
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