Ishwar Chandra
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Ishwar Chandra is a Fellow Member of The Institute of
Chartered Accountants of India (ICAI). He is an Agra based
Chartered Accountant practicing since 1993 and is Partner
in M/s. I C & Associates.
He holds DISA (ICAI) and Certificates in IFRS and in
Concurrent Audit of Banks from ICAI. He holds CISA from
Information Systems Audit & Control Association (ISACA)
USA since 2004. Mainly practicing auditing, his major work
experience includes Concurrent Audit, IS Audit, Stock
Audit, Income & Expenditure Audit and External Audit of
various Commercial and Regional Rural Banks and Internal Audit and other
assignments of PSUs.
He is an empanelled faculty with Internal Audit Standards Board of ICAI for
post-qualification ‘Certificate Course in Concurrent Audit of Banks’. His several
approach and procedures articles on auditing of banks have been published in
‘The Chartered Accountant’ Journal of ICAI. Such as, KYC & AML Measures
(September 2006), Auditing in Core-Banking: Some Special Considerations
(March 2007), Planning the Statutory Branch Audit of a Bank (March 2008),
Improving Risk Management and Compliance at Banks (May 2008), Strengthen
Your Audit Plan (March 2012), Essentials of Report Writing (June 2013) and
What Every Statutory Branch Auditor of a Bank should Do (March 2016).
He is author of Five C’s of IT Policy published in ‘Internal Auditor’ magazine of
The Institute of Internal Auditors, (USA). He has been one of the Expert
Reviewers of ISACA’s CISA Review Manual (26th Edn.) and is a contributor on
auditing to ISACA. He has participated in International Federation of
Accountants (IFAC) consultation paper ‘Improving Auditor Reporting’.
He has delivered lectures on auditing of banks at ICAI seminars organized by
CIRC, SIRC and NIRC branches/study circle, and for GMCS course at Agra.
In his 23 years of professional career, he has been associated with various
boards/committees of ICAI. He has been a member of one of the Financial
Reporting Review Group constituted by ICAI and has acted as lead reviewer.
He is associated as Technical Reviewer with Financial Reporting Review Board,
as Peer Reviewer with Peer Review Board and as Resource Person with CFMIP
of ICAI. His academic associations include the Institute of Company Secretaries
of India (ICSI) and the Institute of Cost Accountants of India.
He is a founder trustee of Shri Rajendra Prasad Munni Devi Agrawal Memorial
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