Articles by Sundharesan Jayamoorthi

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Board Training - Something more to learn

Posted by Sundharesan Jayamoorthi 02 November 2016 4496 Views

Board Training - Something more to learn



Startup - Your ideas can be stolen

Posted by Sundharesan Jayamoorthi 29 January 2017 6959 Views

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



The one rupee scam

Posted by Sundharesan Jayamoorthi 23 January 2017 33372 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 3063 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 34419 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 3259 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.



CSR Reporting - Creating a liability for an asset

Posted by Sundharesan Jayamoorthi 14 May 2016 13080 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 12144 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



CSR Reporting - From a line item to a paragraph

Posted by Sundharesan Jayamoorthi 09 May 2016 6652 Views

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



To be or not to be; a dropout

Posted by Sundharesan Jayamoorthi 22 April 2016 17211 Views

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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Saini Pati Shah & Co LLP, Chartered Accountants

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