Circulars issued in 2025

Circular 1 – Auditors’ Independance: Adherence to Provisions under ICAP Code of Ethics and applicable Laws and Regulations

Circular 2 – Clarification on applicability of IFRS 14 Regulatory Deferral Accounts

Circular 3 – Clarification on Accounting Framework applicable to the financial statements of Public Sector Companies defined under sub-section (54) of section 2 of the Companies Act, 2017, as per requirements of State-Owned Enterprises (Governance and Operations) Act, 2023

Circular 4 – Statement of Compliance for the Financial Statements prepared under the Companies Act, 2017 (Revised 2025)


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