Articles by P.R. Sethuraman

Can a Statutory Auditor be appointed as an internal auditor after he ceases to be an auditor after retirement on rotation-Refer Section144 of the Companies Act 2013?

Company auditor's report order (CARO) 2020

Consolidated Financial Statements (CFSs) & Audit Report on CFSs

(With specific reference to� Subsidiary� Associate� Joint venture companies, including in the consolidated financial statement)Introduction:Unde

A commerce student called Sethu moved to a new city for his graduation. His first lecture in his new college was about Accounting Risks. After the class got over one of his classmates posed a question. This is how Sethu made an effort to break the ice by participating in the discussion with his new classmates. Here is an excerpt from their discussion.

It is easy said than done owing to intricacies of financing and funding of the road building of the magnitude today required.

Introduction:Before going into �Financial Guarantee� and further deep into �Corporate Guarantee�, it is better to dive into what is the

Tug of War between 'Tax and Duty' consequent to advent of GST and Accounting Standards - both of IGAAP and Ind AS

Introduction:The purpose of the article is not on examinatio

The present formats of the audit reports are primarily guided by the relevant SAs: