The Institute of Chartered Accountants of India (ICAI) is the premier professional body regulating the accountancy profession in India. Established under an Act of Parliament in 1949, ICAI has played a crucial role in developing competent accounting professionals who contribute significantly to the economic growth and financial integrity of the country. Over the years, ICAI…

Healthcare has always relied on accurate and timely patient information to deliver effective treatment. Traditionally, patient records were maintained in paper format, which posed significant challenges in terms of accessibility, storage, and security. The advent of Electronic Medical Records (EMRs) has transformed this landscape, enabling healthcare providers to store, manage, and access patient information digitally.…