Amid the raging controversy over the alleged theft of donations to the Ram Mandir in Ayodhya, the Institute of Chartered Accounts of India (ICAI) is preparing a framework for Tirumala Tirupati Devasthanams (TTD) to improve its account and audit system. On Wednesday, ICAI President Prasanna Kumar D said the framework should be ready within 100 days, and that the same can be used by other religious institutions