Articles by Sundharesan Jayamoorthi

Compliances by Unlisted Companies for the year ended March 31, 2016

Posted by Sundharesan Jayamoorthi 28 September 2019 14262 Views

India Inc. has about a week to catch up with compliances. In case the company has not taken adequate measures to comply and tick the box, the penalties vary for an unlisted company to a listed company under Companies Act, 2013 & SEBI (Listing Obl

Startup - Your ideas can be stolen

Posted by Sundharesan Jayamoorthi 29 January 2017 6934 Views

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

The one rupee scam

Posted by Sundharesan Jayamoorthi 23 January 2017 33340 Views

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

Zombie Directors - A writers' fantasy or is it real

Posted by Sundharesan Jayamoorthi 16 January 2017 3035 Views

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

CSR - Auditors' Responsibility to Qualify in Audit Report

Posted by Sundharesan Jayamoorthi 03 January 2017 34363 Views

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

CSR for a Cause - The Round Tripping

Posted by Sundharesan Jayamoorthi 18 December 2016 3248 Views

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.

Board Training - Something more to learn

Posted by Sundharesan Jayamoorthi 02 November 2016 4475 Views

Board Training - Something more to learn

Stakeholder exist in spirit, not in letter

Posted by Sundharesan Jayamoorthi 17 June 2016 6086 Views

SEBI (Listing Obligations & Disclosure Requirements) Regulation 2015 (LODR) is applicable to all listed companies in India with effect from December 1, 2015. This legislation is a relatively small but rather complicated legislation; thereare refe

CSR Reporting - Creating a liability for an asset

Posted by Sundharesan Jayamoorthi 14 May 2016 13040 Views

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

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

Posted by Sundharesan Jayamoorthi 12 May 2016 12122 Views

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