Disclaimer

The attention of the user is specifically drawn to the fact that in case of any divergence between the material available on this application and the relevant publications of the Institute of Chartered Accountants of India (ICAI), the latter shall be considered as the authoritative version. Users are strongly advised to refer to the original documents for any section of various laws, standards, pronouncements or publications of the ICAI reproduced in this application.

The Institute of Chartered Accountants of India accepts no responsibility for any action taken on the basis of this application. In no event shall ICAI or its employees be liable for any damages whatsoever, and the ICAI shall not be responsible for any claims resulting from the use of information available on this platform.

Although the FRRB has been constituted by the Council of the ICAI, any observation or view made available through this application reflects the review findings of the Board and not the official opinion of the ICAI. These findings are based on the legal and regulatory framework applicable at the time of review. Users must consider subsequent amendments, interpretations, or guidance issued after the date of review while relying on such findings. Users are advised to exercise professional judgment and refer to the latest applicable standards and regulations while interpreting the contents.