Audit Articles
Ind AS Compliant Schedule III - A walk through
Ind AS Compliant Schedule III - A walk through
Associates - Key accounting changes - Ind-AS/IFRS
As India moves towards International Financial Reporting Standards (Ind-AS/ IFRS) requirements gradually, there are some fundamental changes which are imperativ...
Super Summary of RBI circulars of demonetization
RBI Circulars of DEMONETIZATION
Section 144 - A new avatar in the Companies Act On 'Auditor not to render certain services'
Section 144 of the Indian Penal Code is normally promulgated to avoid unlawful assembly of people with attempt to cause public disturbance. It is not on normal ...
Change - Law needs to move with time
The purpose of the article is to deal with on the consequential changes warranted on rules of law and regulatory requirements on business/ industrial domain
Internal Audit as per Companies Act 2013
As per Section 138 of Companies Act, 2013 Internal Audit has been mandated upon certain classes of companies. Such companies are required to appoint a person as an Internal Auditor who must be CA or Cost Accountant or professional as prescribed. Companies are subject to conduct an internal audit as per there size and requirement.
Section 141 of the Companies Act, 2013 on Eligibility, qualifications and disqualification of auditors
The purpose of the article is limited to the topic on Section 141 of the Companies Act, 2013 on Eligibility, qualifications and disqualification of auditors
Casual vacancy of auditor
Detailed analysis on casual vacancy of an auditor
Audit by department: Justified or not?
On one hand the courts have understood the pain of the assessees to be assessed by ineligible auditors and on the other hand the government does not want to let...
Internal Financial Control
The first and foremost duty of auditors with regard to Internal Financial Controls over Financial Reporting is to see and get satisfied as to the framework set in place as specified in the Guidance Note and as �declared in Directors
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