What is the Proposal?

The amendment, named the Chartered Accountants (First Amendment) Regulations, 2025, proposes to change Regulation 204 by adding Forensic Investigation along with other post-qualification courses, including Management Accountancy, Corporate Management, Tax Management, Information Systems Audit, Insurance and Risk Management, International Trade Laws and WTO.

As per the draft regulation, the following changes are being proposed:

• These regulations may be known as the Chartered Accountants (First Amendment) Regulations, 2025.
• The regulations shall take effect on the date of the final publication of the regulations in the Official Gazette.
• In Regulation 204 of the Chartered Accountants Regulations, 1988, after “International Taxation“, the word “and” shall be removed, and after the word “Management and Business Finance“, the words “and Forensic Investigation” shall be added.

Where to Submit Suggestions?

Those who want to object or suggest changes can write to the ICAI Secretary, Dr. Jai Kumar Batra, at ICAI Bhawan, Indraprastha Marg, New Delhi, within 30 days of the notification.

Conclusion

This move shows that ICAI wants CAs to have stronger investigative and analytical skills, helping them deal with complex financial issues and fraud more effectively. ICAI aims to enhance the skills in the Chartered Accountancy profession and keep it in line with international standards. With forensic accounting becoming more important for detecting fraud, ensuring compliance, and enforcing financial rules, ICAI wants to make sure Indian CAs have the right skills to meet these growing demands.

Refer to the official notification for more information.