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ICAI Forensic Simulator

🔍 Spot the Anomalies: Sudden Death Detective

Inspect accounts with deep focus: No countdown timer, but 1 Mistake = Game Over! A fresh set of randomized questions loads every time you play.

🎮 Start Game Now

🕹️ Rules of Engagement

💀 Sudden Death Mode:
In a real statutory audit, leveling false accusations against an innocent client entry causes immediate revocation of your audit mandate. If you click an innocent line item, the game is immediately over!

📈 3-Tier Difficulty Progression

🟢 Tier 1: Easy
CA Foundation
10 Case Pool
• Suspense account plug figures
• Stale cheques hidden in BRS
• Fixed assets charged to Purchases
• Bad debts dumped in Drawings
• Machine installation in Wages
• Depreciation on Freehold Land
• Goods for personal use as sales
🟡 Tier 2: Medium
CA Intermediate
10 Case Pool
• AS 2 Obsolete inventory at cost
• AS 10 Routine repair capitalization
• Schedule III current debt classification
• AS 9 Premature sales cut-off
• AS 16 Borrowing costs on laptops
• GST blocked credit on luxury car
• AS 22 DTA without virtual certainty
🔴 Tier 3: Highest Level
CA Final
10 Case Pool
• Ind AS 115 Bill-and-Hold fraud
• CARO 2020 bank loan siphoning
• Benford's Law invoice splitting
• Undisclosed ₹1,200 Cr guarantee
• Fake advisory fee siphoning (Ind AS 24)
• 450-day overdue loan ECL fraud (Ind AS 109)
• Court-frozen cash presented as liquid
🚀 Play Sudden Death Mode