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Articles by Sundharesan Jayamoorthi

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Board Training - Something more to learn

  Sundharesan Jayamoorthi    02 November 2016 at 10:47

Board Training - Something more to learn

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Posted in Exams |   3672 Views


Startup - Your ideas can be stolen

  Sundharesan Jayamoorthi    02 August 2016 at 10:55

Entrepreneurs it is time you get ideas converted into a culture.

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Posted in Others  4 comments |   6639 Views


The one rupee scam

  Sundharesan Jayamoorthi    27 July 2016 at 10:43

A simple analysis of any scam across the globe can throw up these three elements; Stealing, Lying or Cheating.

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Posted in Others  16 comments |   26094 Views


Zombie Directors - A writers' fantasy or is it real

  Sundharesan Jayamoorthi    20 July 2016 at 10:35

This article is for light reading, no harm intended by author.​​​​​​​

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Posted in Corporate Law  7 comments |   2688 Views


CSR - Auditors' Responsibility to Qualify in Audit Report

  Sundharesan Jayamoorthi    07 July 2016 at 11:40

Every responsible auditor should take this deviance in CSR seriously and ensure that they report more responsibly as a Qualification in the Audit Report

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Posted in Corporate Law  5 comments |   26277 Views


CSR for a Cause - The Round Tripping

  Sundharesan Jayamoorthi    21 June 2016 at 10:43

Round tripping in CSR is not spending for a cause but a cause to spend; to make the company look like it's doing more charity than it really is.

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Posted in Corporate Law |   2124 Views


CSR Reporting - Creating a liability for an asset

  Sundharesan Jayamoorthi    14 May 2016 at 10:59

Section 135 of the Companies Act, 2013 (Act) deals with the provisions of Corporate Social Responsibility (CSR) and requires every company that comes under the purview of the mandatory spend to spend on CSR in that financial year. The Guidance note o

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Posted in Corporate Law  5 comments |   11295 Views


CSR Reporting - Spend, under spend, over spend & no spend

  Sundharesan Jayamoorthi    12 May 2016 at 10:33

Section 135 of the Companies Act, 2013 (Act) deals with the provisions of Corporate Social Responsibility (CSR) andrequires every company that comes under the purview of the mandatory spend to spend on CSR in that financial year. There is no provisio

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Posted in Corporate Law  4 comments |   10002 Views


CSR Reporting - From a line item to a paragraph

  Sundharesan Jayamoorthi    09 May 2016 at 10:52

The dilemma in Corporate Social Responsibility (CSR) is not in choosing to spend or how much to spend; it is all about reporting and how much to report. The statutory auditors are faced with this dilemma while reporting on CSR for companies. The resp

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Posted in Corporate Law  3 comments |   6357 Views


To be or not to be; a dropout

  Sundharesan Jayamoorthi    22 April 2016 at 10:50

Dropout seems to be the emerging thing in the field of education; no longer introducing you as a professional from IIT, IIM or for that matter a Harvard may matter. Dropout seems to be the most popular word after �Selfie�. Is dropout a ne

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Posted in Others  2 comments |   16773 Views