ICAI to Change Tax Audit Limit Rules for CAs from April 2026: ICAI President

ICAI to Change Tax Audit Limit Rules for CAs from April 2026: ICAI President

A big change will take place in the tax audit rules of the Institute of Chartered Accountants of India (ICAI). Starting from April 1, 2026, CA will be able to do only up to 60 tax audits in on financial year. This limit exists already but now it will be applied strictly to each and every individual CA and not at the firm level.

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CA firms with more than one partner earlier, it was possible for partners to join their limits. This gave access to one partner to sign more than 60 tax audits by using the unused audit limit of other partners in the same firm. But in the new rule this practice will no longer be allowed. Every CA will now have to follow the 60-audit limit and the unused limits of other partners cannot be used.

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