This barrier is unrelated to the end of the transition period, following the United Kingdom's departure from the EU.

Public ID: PID-9JK5WB

Restriction on overseas audit companies to operate in India and sign audit reports for Indian companies

in India

Trade barrier summary

Regulations are in place for Indian companies to be prevented from having their audit reports signed by member companies of international networks, many of whom are internationally recognised. This Is applied in conjunction with a requirement for internationally-based companies to report to the Ministry of Corporate Affairs and the Institute of Chartered Accountants of India (ICAI).

Sectors affected

  • Financial and professional services



Date reported

24 June 2019

Last updated

18 December 2020

Public ID


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