During the locked down period due to COVID-19, the Institute of Chartered Accountants of India (‘ICAI’) has taken various measures and initiatives for the guidance of its members in practice enabling them to execute their duties smoothly. In continuation of these measures, Auditing and Assurance Standards Board (‘AASB’) of ICAI has come up with an announcement in respect of use of electronic signatures for signing audit reports and certificates.This announcement has come into force from immediate effect.