Articles by P.R. Sethuraman

Section 141 of the Companies Act, 2013 on Eligibility, qualifications and disqualification of auditors

Posted by P.R. Sethuraman 30 January 2021 172527 Views

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

Dividend Tax: How it Affects Your Budget & Investments

Posted by P.R. Sethuraman 28 December 2020 3717 Views

Understand the role of dividend tax in budget planning. Learn how dividends are taxed in your hands and its impact on investments. Get the facts.

Can statutory auditor be appointed as an internal auditor after rotation?

Posted by P.R. Sethuraman 19 September 2020 13268 Views

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?

Consolidated Financial Statements: Your Guide

Posted by P.R. Sethuraman 10 August 2020 12128 Views

Understand Consolidated Financial Statements (CFSs) under the Companies Act, 2013. Learn about preparation, audit reports, and key differences in formats.

Directors Report: Companies Act 2013 Guide

Posted by P.R. Sethuraman 25 July 2020 12097 Views

Understand the Directors Report requirements under the Companies Act, 2013. Learn about content, signing, and filing procedures for compliance.

ICAI COVID-19 Advisory: Finalising Accounts & Audits

Posted by P.R. Sethuraman 04 May 2020 4965 Views

Navigate ICAI's COVID-19 advisory for finalising accounts and audits. Understand impacts on financial reporting and audit considerations.

Ind AS 110 on Consolidated Financial Statements (CFSs)

Posted by P.R. Sethuraman 09 April 2020 202467 Views

Ind. AS 110 on Consolidated Financial Statements (CFSs) Before the commencement of the Companies Act 2013, Consolidated Financial Statements are the SEBI requirements for the Listed Companies. But, the Companies Act 2013 mandates