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Articles by P.R. Sethuraman

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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?

Posted in Corporate Law |   687 Views


What's new in CARO 2020?

  P.R. Sethuraman    11 March 2020 at 10:09

Company auditor's report order (CARO) 2020

Posted in Audit |   2200 Views



Consolidated Financial Statements (CFSs) & Audit Report on CFSs

Posted in Others  1 comments |   2165 Views



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

Posted in Corporate Law |   1986 Views


Risk in Life and in Accounts

  P.R. Sethuraman    10 December 2019 at 12:43

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.

Posted in Students  2 comments |   2217 Views


Build, Operate, Transfer

  P.R. Sethuraman    11 September 2019 at 11:23

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

Posted in Others  3 comments |   2003 Views



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

Posted in Accounts  2 comments |   2113 Views



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

Posted in GST |   820 Views



Introduction:The purpose of the article is not on examinatio

Posted in Audit  2 comments |   1198 Views



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

Posted in Audit |   5178 Views





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