Name: ICAI Peer Review Applicability Resolver
Author: CA Karan Gupta

Enter your partner count and what you audit. Get the phase, the date the gate closes, and the full deferral history ICAI never restates in one place.

Three partners and an attestation practice? Your gate is 31 December 2026 — check in ten seconds.

All four phases encoded with both triggers (client-type and partner-count), current effective dates as reconstructed from eleven ICAI announcements: Phase I 01.04.2022, II 01.07.2024, III 01.07.2025, IV 31.12.2026. Full deferral-history table. Phase IV date ambiguity flagged on the face of the verdict rather than silently resolved. Changelog note (v2, 2026-09-03): The tool now asks when a Peer Review Certificate *commenced*, not only when it expires.

AI tools for chartered accountants · audit tools

ICAI Peer Review Applicability Resolver

by CA Karan Gupta

Three partners and an attestation practice? Your gate is 31 December 2026 — check in ten seconds.

Last statutory update: 26 Sept 2026 — All four phases encoded with both triggers (client-type and partner-count), current effective dates as reconstructed from eleven ICAI announcements: Phase I 01.04.2022, II 01.07.2024, III 01.07.2025, IV 31.12.2026. Full deferral-history table. Phase IV date ambiguity flagged on the face of the verdict rather than silently resolved. Changelog note (v2, 2026-09-03): The tool now asks when a Peer Review Certificate *commenced*, not only when it expires.

Statutory context

ICAI Peer Review Mandate phases I–IV each have a client-type trigger and a partner-count trigger; the earliest phase met governs. Dates reconstructed from eleven ICAI announcements, including Phase III at 1 July 2025 and Phase IV at 31 December 2026. The Phase IV wording is ambiguous; this tool takes the conservative reading and says so. Confirm with the Peer Review Board.

ICAI Peer Review Applicability Resolver

Statutory context

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