New Guidelines – Limit on Tax Audit Number – w.e.f 01-04-2026

ICAI has issued new Guidelines to limit the number of Tax Audit Assignments. The existing limit of 60 tax audit assignments per member is retained.

However As per the New Guidelines limit on number of tax audit assignments per partner in a CA Firm cannot be distributed/or shared between the partners.

This Guidelines will be applicable from 01^st April 2026.

The major Highlights of new guidelines are as follows:

1. the existing limit of 60 tax audit assignments per member to be retained, but the same shall be in respect of tax audit assignments in a particular financial year.
2. the said limit of 60 would be the aggregate limit in respect of all tax audits accepted and signed by a member, both in his individual capacity and as a partner of a firm(s).
3. An individual member cannot sign more than 60 tax audit reports in a financial year.
4. The limit on number of tax audit assignments per partner in a CA Firm cannot be distributed/or shared between the partners.
5. the limit of 60 would not apply to tax audit assignments arising out of the requirements under clause (c), clause (d) and clause (e) of section 44AB, in relation to persons covered under section 44AE, 44ADA and 44AD, respectively.
6. in the case of revision of tax audit report, the revised tax audit report shall not be taken into account for the purpose of reckoning the said limit of 60.

For the Detailed guidelines and Notification,