Programme of work


BUREAU OF INDIAN STANDARDS


Service Sector Department

Programme of Work




SSD12 : Accounting and Finance Services Sectional Committee


  • Scope : Standardization in the field of accounting and financial services which inter alia includes: (a) Accounting and Auditing Data which covers the content specification as well as the collection, pre-processing, management and analysis techniques for the identification, communication, receipt, preparation and use of accounting and audit data. (b) Financial Services which includes the security aspects, key infrastructure management, authentication technology, encryption algorithms and classification of financial instruments. (c) Coordination with ISO/TC 295 – ISO technical committee on Audit Data Services Note: (a) The audit data includes data of different areas including public sector budget, financial report, nonfinancial enterprises, tax and social insurance, for the purpose of government audit, external independent audit, internal audit and other regulators. (b) Excluded: Information system security audit and Meta-standards of electronic data interchange.
  • Liaison :
    ISO/TC 295 - Audit data services - Participating (P)
    ISO TC 295/WG 1 - Audit Data Collection for Non-financial Enterprises

Published Standards

SI. No.
IS No.
Title
Reaffirmation Details
No. of Amendments
Degree of Equivalence
1.
IS/ISO/TS 21377 : 2024
ISO/TS 21377 : 2023
Exchange Formats for the Audit Data Collection Standard - XML and JSON
-
Identical under single numbering
2.
IS/ISO 21378 : 2019
21378
Audit Data Collection
-
Identical under single numbering

Standards Under Develpoment

Projects Approved

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Preliminary Draft Standards

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Drafts Standards in WC Stage

SI. No.
Doc No
TITLE
1
SSD 12 (25911)
Audit Data Collection Customs and Indirect Tax Extension
2
SSD 12 (25915)
Audit data collection extension Government regulated financial reports and payroll

Draft Standards Completed WC Stage

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TITLE
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Finalized Draft Indian Standard

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Finalized Draft Indian Standards under Print

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Aspect Wise Report

 
 Product:   0
 Code of Practices :    0
 Methods of Test :   0
 Terminology :   0
 Dimensions :   0
 System Standard :   0
 Safety Standard :   0
 Others :    0
 Service Specification :    2
 Process Specification :    0
 Unclassified :    0
 


Annexure-I :List of Indian Standards Withdrawn/Superseded

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IS No.
Title
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Annexure-II :List of Indian Product Standards

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IS No. & Year
Title
No Records Found