ICAI Compliance Statement

APRA & Associates LLP and its partners hold the following professional memberships and regulatory affiliations:

All partners of APRA & Associates LLP are Fellows or Associates of the Institute of Chartered Accountants of India (FCA / ACA). Several partners hold additional qualifications including:

• Doctorate in Commerce or allied disciplines (Ph.D.)
• Certified Information Systems Auditor (CISA) — ISACA
• Certified Fraud Examiner (CFE) — ACFE
• Diploma in International Financial Reporting (DipIFR)
• DISA (Diploma in Information Systems Audit) — ICAI

Each partner maintains their membership in good standing with ICAI and completes the mandatory Continuing Professional Education (CPE) hours as prescribed by ICAI from time to time.

This website has been established and is maintained in strict compliance with the guidelines issued by the Council of the Institute of Chartered Accountants of India (“ICAI”) regarding the manner in which a Chartered Accountant firm may communicate with the public, including the “Guidelines for the Members of the Institute of Chartered Accountants of India — Permitted Modes of Publicity.”

In accordance with these guidelines, this website:

• Does not use comparative advertising or claim superiority over any other Chartered Accountant firm;
• Does not include client testimonials or endorsements of any kind;
• Does not make any claims regarding fee structures or competitive pricing;
• Does not solicit work through any prohibited channel;
• Includes this compliance statement and disclaimer as required by applicable ICAI guidelines;
• Discloses the Firm’s name, registration details, and principal office clearly;
• Ensures that all publications and briefings represent the professional views of identified, qualified authors.

APRA & Associates LLP maintains a commitment to the highest standards of professional ethics as prescribed by the ICAI Code of Ethics. Any concerns, grievances, or ethics-related matters may be directed to:

Grievances will be acknowledged within two working days and addressed by a senior partner within ten working days of receipt.

APRA & Associates LLP participates in ICAI’s Peer Review programme and is committed to maintaining engagement quality standards consistent with the Standards on Auditing (SAs), Standards on Quality Control (SQC), and other pronouncements issued by the Auditing and Assurance Standards Board (AASB) of ICAI. Our quality control policies are maintained in accordance with SQC 1 and reviewed on an annual basis by senior partners designated as Quality Control Reviewers.

All partners and senior professionals of APRA & Associates LLP participate in the structured Continuing Professional Education (CPE) programme mandated by ICAI. In addition, the Firm conducts internal technical sessions, workshops, and partner-level knowledge updates on a regular basis. The Firm’s training calendar ensures that professionals across all offices remain current on legislative changes, regulatory updates, and evolving accounting and auditing standards.