Articles by CA Ayush Agarwal

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Big Four vs Bharat: Audit War Brewing?

Posted by CA Ayush Agarwal 13 April 2026 264 Views

Explore India’s evolving audit policy as the government reassesses the Big Four’s role in sensitive sectors. Learn how data sovereignty, ICAI-led reforms and efforts to strengthen domestic audit firms could reshape the future of auditing in India.



5 things that will change your life

Posted by CA Ayush Agarwal 12 June 2025 377 Views

Every moment is a choice - evolve or retreat. Discover the five traits that fueled one person's journey from self-doubt to transformation, and learn how you can create lasting change through small, consistent actions.



Building a Balanced and Thriving Workplace

Posted by CA Ayush Agarwal 14 September 2024 156 Views

Here's a comprehensive guide to fostering a positive culture that enhances employee well-being while meeting organizational goals



The Impact of AI on Jobs: Navigating the Future of Work

Posted by CA Ayush Agarwal 07 September 2024 360 Views

How will AI impact jobs? As AI continues to reshape industries and redefine traditional roles, the consequences for the workforce are both significant and complex.



Requirement of Public Holding for Listing

Posted by CA Ayush Agarwal 25 April 2021 14512 Views

Rationale for requirement: A large number of shares distributed among a large number of shareholders are essential for the sustenance of a continuous market for listed securities to provide liquidity to the investors and to discover fair prices. The



MAT in Simple Way

Posted by CA Ayush Agarwal 25 April 2021 12189 Views

Friends, I Hav Tried To Present MAT in simple Way.1. Normally companies are maintaining two set of books of accounts.2. Some times income computed under income tax law will be zero or negative. In this situation the company will escape from payment o



Income Tax Deductions 2016-17

Posted by CA Ayush Agarwal 23 January 2017 30476 Views

Helpful for Salaried Individuals for Deductions and Income tax benefits as per Budget 2016.



Internal Audit Checklist for Statutory Dues and Credit

Posted by CA Ayush Agarwal 09 March 2013 108012 Views

Dear All Internal Auditor, Audit Check List is Must for Audit. Through Only You can Know What Left and What Done. Input credit (Cenvat Credit):- 1. Cenvat Credit refers to availing (taking) credit of excise duty charged on



Some Hidden Proposal in Budget 2013

Posted by CA Ayush Agarwal 01 March 2013 12235 Views

Dear All, I Was Reading Budget Synopsis, Budget Summary, Budget Views. But Didnt Found Some Proposal (We Can Say Them Hidden), That Were No Where Discussed. Just Want to Highlights Points Which are really Hideen. Hidden proposal I --in Income Tax



Tax Accounting for Constructions Contracts

Posted by CA Ayush Agarwal 06 September 2012 47885 Views

Dear Members, Many Construction Contractors are Always Found in Confusion to Which System is to be Followed for Accounting as Far as Income Tax Act is Concerned. Here is Detail Discussion on Tax Accounting of Construction Contract. After Reading G




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