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NFRA Issues Important Circular on Auditor-TCWG Communication – Audit Standards Simplified | HGPA |
Автор: HGPA
Загружено: 2026-01-12
Просмотров: 70
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📌 In this video: We explain the latest NFRA Circular (07 Jan 2026) on SA 260 (Revised) & SA 265, focusing on communication requirements between Statutory Auditors and Those Charged With Governance (TCWG) including Boards & Audit Committees.
✔ What NFRA expects from auditors under SA 260 & SA 265.
✔ Common non-compliances observed by NFRA in recent inspections.
✔ How to document two-way communication correctly.
✔ Practical audit tips for CA Inter & Final students to apply in real audits.
📚 Based on NFRA’s official circular and professional insights.
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