Limit on number of Tax Audits on CA w.e.f 01.04.2026 onwards

The Institute of Chartered Accountants of India issued Notification No. F. No. 1-CA(7)/234/2025 dated 25.07.2025 prescribing limit on number of tax audit that a Chartered Accountant in a practice or a proprietary firm of a Chartered Accountants can file.

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The specified number of tax audit assignments is prescribed as under –

(a) in the case of a Chartered Accountant in practice or a proprietary firm of Chartered Accountant, 60 tax audit assignments, in a financial year, whether in respect of corporate or non-corporate assesses.

(b) in the case of firm of Chartered Accountants in practice, 60 tax audit assignments per partner in the firm, in a financial year, whether in respect of corporate or non-corporate assesses.

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