CA Inter Law Amendments Sept 2026: All 5 ICAI Changes Explained
The CA Inter Law amendments for September 2026 include five important ICAI changes covering the Small Company definition, MCA V3 e-forms, Board's Report disclosures, AOC-4 filing and electronic fraud reporting through Form ADT-4.
CA Shubham Singhal explains all five changes in a quick, exam-focused format so students can revise the relevant provisions without going through unnecessary material.
View CA Shubham Singhal's CA Inter Law Faculty Profile →
The CA Inter September 2026 examination cycle is now complete. Students can also review the question paper, difficulty level and exam analysis.
View CA Inter September 2026 Question Paper Analysis →Source Video: CA Inter Law — All Amendments in 17 Minutes | Sept'26 | CA Shubham Singhal
CA Inter Law Amendments Sept 2026 — Quick Summary
Here's a quick overview of the five major changes covered for the September 2026 attempt:
Small Company Definition Revised
Under Section 2(85) of the Companies Act, the limits for determining a "Small Company" have been increased significantly.
MCA Portal Shifts to Version 3 (e-Forms)
From 14 July 2025, the MCA-21 portal moved to Version 3, changing the filing process for several company forms.
- Forms such as AOC-1 and AOC-2 moved from scanned PDF attachments to structured electronic forms.
- Data is now entered directly into structured fields, making filings more digitally readable and processable.
New Disclosures in the Board's Report
The Board's Report must include additional disclosures under the amended rules.
Details of sexual harassment complaints received, resolved and pending beyond the specified period.
A statement confirming the company's compliance with the applicable requirements.
AOC-4 e-Form Filing Changes
Companies must comply with the updated electronic filing requirements relating to documents associated with AOC-4.
The change enables the MCA system to process more of the underlying information electronically instead of relying only on document uploads.
Fraud Reporting Under Section 143(12) Goes Electronic
Earlier, when an auditor identified a fraud that required reporting to the Central Government, Form ADT-4 involved a manual submission process.
Form ADT-4 fraud reporting has moved to an electronic filing process, reducing the requirement for manual dispatch.
Are These CA Inter Law Amendments Applicable for Jan 2027?
The amendments explained above were covered for the CA Intermediate September 2026 examination.
Students preparing for January 2027 should also check the latest ICAI amendments, notifications and statutory updates applicable to their specific attempt before relying only on the September 2026 amendment list.
Students appearing in May 2027 and later attempts should follow the ICAI study material and amendments applicable specifically to their examination cycle.
CA Inter Law Study Resources
Continue your preparation with these related CA Inter Law resources:
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How many amendments are there for CA Inter Law Sept 2026?
This revision covers five key amendments relating to the Small Company definition, MCA electronic forms, Board's Report disclosures, AOC-4 filing and fraud reporting under Section 143(12).
What is the new Small Company definition limit?
The revised limits covered for the September 2026 examination are ₹10 crore paid-up capital and ₹100 crore turnover, compared with the earlier ₹4 crore and ₹40 crore limits.
What changed with the MCA V3 portal?
Several MCA filing processes shifted toward structured electronic forms, allowing information to be filed and processed digitally rather than relying primarily on scanned document attachments.
Is fraud reporting under Section 143(12) electronic now?
Yes. The amended process moves Form ADT-4 fraud reporting to the electronic filing system instead of the earlier manual submission process.
Are the Sept 2026 Law amendments applicable for Jan 2027?
Students appearing in January 2027 should check the latest ICAI attempt-specific amendments and statutory updates. The September 2026 amendment list should not be treated as a substitute for the material applicable to a later attempt.
Caspirant
Thankyou so muchh sir