Board of Internal Audit and Management Accounting
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CA. Ranjeet Kumar Agarwal

President, ICAI

CA. Prakash Sharma

CA. Prakash Sharma
Chairman, BIA&MA, ICAI

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About the Board

The Board of Internal Audit and Management Accounting is one of the non-standing technical Boards of the Institute. The mission of the Board is to reinforce the primacy of the Institute of Chartered Accountants of India as a promoter, source and purveyor of knowledge relating to internal audit and other aspects related to it in the society. The Committee on Internal Audit was constituted on February 5, 2004. The Committee was renamed as “Internal Audit Standards Board” in November 2008. In February, 2023, Committee on Management Accounting merged with Internal Audit Standards Board and new name is Board of Internal Audit and Management Accounting. The Board is working relentlessly to bring out high quality technical literature in the form of Standards on Internal Audit and Technical Guides/ Studies/ Manuals, which constitute an important tool in helping the internal auditors to provide effective and efficient internal audit services to the clients and/ or employers. The Board also formulates industry specific guidelines as well as general guidelines on internal audit. The basic objective of these Technical Guides is to help the members as well as other readers in understanding the basic operations undertaken in the relevant industry. In order to develop internal audit as one of the core competence area of the members and to update their skills in various contemporary issues related to internal audit, the Board organizes conferences, seminars, training programmes, workshops on internal audit and management accounting in various parts of the country.

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