ICAI Seeks Comments on Draft Amendment to Regulation 204
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- By Chetan Kulasri
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- Last Updated on 4 July, 2025

The Institute of Chartered Accountants of India (ICAI) is inviting public comments on the draft amendments to Regulation 204 of the Chartered Accountants Regulations, 1988. This regulation pertains to post-qualification courses and examinations conducted by the Institute. As part of the proposed amendments, it is suggested to remove the word “and” following the term “International Taxation” and to insert the phrase “and Forensic Investigation” immediately after “Management and Business Finance.” These changes aim to formally include Forensic Investigation as a recognised area under ICAI’s post-qualification framework.
Regulation 204 of the Chartered Accountants Regulations, 1988

The Ministry of Corporate Affairs has granted its in-principle approval for these draft amendments.
Stakeholders and members of the public who wish to submit their objections or suggestions regarding the proposed changes may do so by forwarding their comments to the Council of the Institute of Chartered Accountants of India on or before 31st July, 2025, via the link provided below.
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