Articles by Tanuj Chandra Saxenaa

Resignation of Auditor under Companies Act 2013

Posted by Tanuj Chandra Saxenaa 28 November 2021 2802 Views

Auditors work in various capacities within different industries. Auditor appointment and resignation all are to be served to Registrar of Companies.

Eligibility Norms and Process of Initial Public Offerings (IPO)

Posted by Tanuj Chandra Saxenaa 11 November 2021 10377 Views

The Initial Public Offering (IPO) is a very important point at which an unlisted company decides to go public for the first time by publicly listing its shares and selling its stocks to the investors.

NBFC widens the scope of entities which can engage in factoring business via Factoring Amendment Bill 2021

Posted by Tanuj Chandra Saxenaa 25 August 2021 1190 Views

A factoring business is a business where an entity acquires the receivables of another entity for an amount. However, credit facilities provided by a bank is not considered factoring business.

Incorporation of Incubators - Business Entrepreneurship

Posted by Tanuj Chandra Saxenaa 25 August 2021 3812 Views

Under the Atal Innovation Mission, the Government is setting up Atal Incubation Centres in the public and private sector as well as scaling up Established Incubation Centres.

All about CARO 2020

Posted by Tanuj Chandra Saxenaa 25 August 2021 7918 Views

CARO 2020 is a new concept for the issue of audit reports in case of statutory audits of companies under the Companies Act, 2013. It is applicable for all statutory audits commencing on or after 1st April 2020.

SA 700 Audit Reporting: Forming an Opinion and Reporting on Financial Statements

Posted by Tanuj Chandra Saxenaa 22 May 2021 3744 Views

SA 700 deals with the responsibility of auditors in forming their opinion on financial statements. This standard also deals with the content and form of the auditor's report that is issued as an outcome of the audit of the financial statements.

Standards on Review Engagements (SREs): SRE 2400 (Revised)

Posted by Tanuj Chandra Saxenaa 22 May 2021 6076 Views

The main purpose of reviewing a financial statement is to allow professionals to report whether anything has caught their attention which causes them to believe that financial statements aren't prepared in all material respect.