Articles by P.R. Sethuraman
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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
Role of Dividend Tax in Achieving the Essence of the Budget
In this article, we discuss various changes that must be implemented in order to achieve the essence of the budget. One among them is the introduction of dividend Tax for the reasons mentioned in this article.
Can statutory auditor be appointed as an internal auditor after rotation?
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 (CFSs) & Audit Report on CFSs
Consolidated Financial Statements (CFSs) & Audit Report on CFSs
Directors Report under the Companies Act, 2013
(With specific reference to� Subsidiary� Associate� Joint venture companies, including in the consolidated financial statement)Introduction:Unde
ICAI COVID-19 Advisory on Finalisation and audit of Accounts
By this time, when the Accounting and auditing community are busy with the finalization of financial statements for the year ended 2020, they might have gone through The ICAI ACCOUNTING & AUDITING ADVISORY Impact of Coronavirus on Financial Reporting and the Auditors Consideration.
Ind AS 110 on Consolidated Financial Statements (CFSs)
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
What's new in CARO 2020?
Company auditor's report order (CARO) 2020
Fair value of Financial Guarantees under Ind AS Regime
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
Tug of War between 'Tax and Duty' consequent to advent of GST and Accounting Standards - both of IGAAP and Ind AS
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