Abstract
Purpose: The aim of this study is to Examine the awareness level of challenges and benefits among qualified Chartered Accountants and accounting professionals
 
 Theoretical reference: The theoretical framework for the study is to analyse the awareness level of Chartered Accountants towards the benefits and challenges of Ind AS.
 
 Method: The structured questionnaire of 5 levels Likert scale has been used in June 2023 for the collection of data. The hypotheses were tested by measurement model and structural equation model using Smart PLS 4.0 Software.
 
 Results and conclusion: The findings reveal that there is an awareness among Audit practitioners and accounting professionals through experiencing the benefits and challenges after the conversion with Ind AS.
 
 Implications of research: The study allows the auditors and Chartered Accountants to educate themselves towards the level of contribution, challenges, benefits and the new changes occurring around them
 
 Originality/value: The article contains awareness-creating content that allows audit practitioners and chartered accountants to get aware of the benefits and challenges on and after adoption of New Accounting Standards in India.
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