Digital Accounting Assurance Board
The Institute of Chartered Accountants of India
1st June, 2023
Exposure Drafts of Guidance Notes on Forensic Accounting and Investigation Standards (FAIS)

The Digital Accounting Assurance Board of The Institute of Chartered Accountants of India (ICAI) invites comments on the following exposure drafts of Guidance Notes on Forensic Accounting and Investigation Standards(FAIS):
Sl.No. Guidance Note Comment Submission Link
1 Guidance Note – FAIS 000: Over Arching Documents https://forms.office.com/r/r62twiAwYC
2 Guidance Note - FAIS 110 : Nature of Engagement https://forms.office.com/r/Kz0T7pME2M
3 Guidance Note - FAIS 120 : Fraud Risk https://forms.office.com/r/nUFvfF22p5
4 Guidance Note - FAIS 130 : Laws and Regulations https://forms.office.com/r/dspLP577Pk
5 Guidance Note - FAIS 140 : Applying Hypotheses https://forms.office.com/r/A8cjHZS8sF
6 Guidance Note - FAIS 210 : Engagement Objectives https://forms.office.com/r/K9Sa04stGY
7 Guidance Note - FAIS 220 : Engagement Acceptance and Appointment https://forms.office.com/r/kkZV6qKNJ8
8 Guidance Note - FAIS 230 : Using the Work of An Expert https://forms.office.com/r/p2zK1KZMtw
9 Guidance Note - FAIS 240 : Engaging with Agencies https://forms.office.com/r/hzfEDVF6Nd
10 Guidance Note - FAIS 250 : Communication with Stakeholders https://forms.office.com/r/AnHERVr7Hp
11 Guidance Note - FAIS 310 : Planning the Assignment https://forms.office.com/r/87KcT9nUkR
12 Guidance Note - FAIS 320 : Evidence and Documentation https://forms.office.com/r/fzM4zqkSew
13 Guidance Note - FAIS 330 : Conducting Work Procedures https://forms.office.com/r/B5kZ19F39z
14 Guidance Note - FAIS 340 : Conducting Interviews https://forms.office.com/r/6FCdxYW6FG
15 Guidance Note - FAIS 350 : Review and Supervision https://forms.office.com/r/Z29FqWK7kU
16 Guidance Note - FAIS 360 : Testifying Before a Competent Authority https://forms.office.com/r/FB7LgBXUwQ
17 Guidance Note - FAIS 410 : Applying Data Analysis https://forms.office.com/r/uJPiQbGNbG
18 Guidance Note - FAIS 420 : Evidence Discovery in Digital Domain https://forms.office.com/r/6UZNCv9MBm
19 Guidance Note - FAIS 430 : Loans Or Borrowings https://forms.office.com/r/6bhmQ49bvn
20 Guidance Note - FAIS 510 : Reporting Results https://forms.office.com/r/AEAmfSpCL4
21 Guidance Note - FAIS 610 : Quality Control https://forms.office.com/r/QuLxrLq1QB


For downloading Draft Guidance Notes, Please Click here

For reference purpose, updated compendium on Forensic Accounting and Investigation Standards(FAIS) can be downloaded. To download, Please Click here.

Last Date for Submitting Comments is June 21st, 2023.

For any issues, please contact : 01203045961 / fafp2[at]icai[dot]in

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