The board of the National Financial Reporting Authority (NFRA) on Tuesday approved a revision of all audit standards issued by the Institute of Chartered Accountants of India (ICAI) in spite of objections from the accountants' body on some of the changes.
NFRA recommended the implementation of the revisions to the government from April 1, 2026, the ministry of corporate affairs said in a statement, marking a major shift in the norms governing statutory audit of companies.
NFRA, formed in 2018, has taken the lead in revising the audit standards and getting them notified as government rules an overdue requirement that was written into the law in 2013.
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