| Digital Accounting and Assurance Board The Institute of Chartered Accountants of India 26th December 2025 |
| ANNOUNCEMENT Invitation for Comments on the Exposure Draft of Information Systems Audit Standards (ISAS) |
| The Digital Accounting Assurance Board of The Institute of Chartered Accountants of India invite comments on the following exposure draft of Information Systems Audit Standards (ISAS) through the following link: https://daab.icai.org/events/isas-2025 The last date for submitting the comments is January 25, 2026 |