Multiple Choice Questions on Engagement and Quality Control Standards-Publication by ICAI
Engagement and Quality Control Standards are to be followed by Chartered Accountants in auditing, review, assurance and related engagements.
The ICAI has released a publication titled as “Multiple Choice Questions (MCQs) on Engagement and Quality Control Standards”
The publication released by ICAI consists around 1200 MCQs on each of the 46 Engagement and Quality Control Standards issued till 1st July 2020.
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- Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts



