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

Posted in Exams | 4149 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.

Posted in Others | 4 comments | 6822 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.

Posted in Others | 16 comments | 30123 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.

Posted in Corporate Law | 7 comments | 2832 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

Posted in Corporate Law | 5 comments | 31251 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.

Posted in Corporate Law | 2766 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

Posted in Corporate Law | 5 comments | 12393 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

Posted in Corporate Law | 4 comments | 11319 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

Posted in Corporate Law | 3 comments | 6483 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

Posted in Others | 2 comments | 16971 Views