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Articles by CA Amrita Chattopadhyay

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Data collection vs. Data sharing - A subtle but critical distinction

Posted by CA Amrita Chattopadhyay 28 March 2026 108 Views

Understand the difference between data collection and public data sharing under the Digital Personal Data Protection Act, 2023. Learn why consent, accountability, and ethical use remain critical, even when data is publicly available and the hidden risks businesses often overlook.



Rs 3000+ Crores lost to "Digital Arrest" Scams and the Numbers are still Rising

Posted by CA Amrita Chattopadhyay 14 March 2026 114 Views

Are we unknowingly helping fraudsters by sharing personal data too easily? Learn how the DPDP Act, 2023 empowers Data Principals to protect data, prevent cyber fraud, and stay safe from digital arrest scams.



When Your Identity Becomes A Commodity: Why The DPDP Act Matters More Than Ever

Posted by CA Amrita Chattopadhyay 13 March 2026 128 Views

A fake GST registration racket exposed by The Times of India reveals how misuse of personal data led to Rs 734.95 crore in fake invoices. The case highlights the urgent need for stronger data protection and the significance of India's Digital Personal Data Protection (DPDP) Act.



Navigating from SQC-1 to SQM-1: What Indian Audit Firms Must Know Before 2026

Posted by CA Amrita Chattopadhyay 27 November 2025 571 Views

SQM-1 marks a major shift in India’s audit landscape, moving firms from documentation-led compliance to risk-based quality management. Learn how the transition from SQC-1 to SQM-1 strengthens governance, RCA, continuous monitoring, and prepares Indian firms to compete globally.



Strengthening Auditing Standards: Insights From NFRA Orders And Their Implications For Auditors

Posted by CA Amrita Chattopadhyay 16 October 2024 401 Views

Recently, the Institute of Chartered Accountants of India (ICAI) published a comprehensive compilation of orders and reports from the National Financial Reporting Authority (NFRA), offering a deeper understanding of the expectations set for auditing firms and auditors.



The Critical Role Of Data Security In Ensuring Audit Trail Compliance: A Legal And Operational Perspective

Posted by CA Amrita Chattopadhyay 17 August 2024 483 Views

This article explores the significance of preserving audit trails for eight years and how this requirement is deeply connected to the security of the data centers where these records are stored



Merging Artificial Intelligence In ERP

Posted by CA Amrita Chattopadhyay 31 July 2024 849 Views

AI-driven ERP systems promise to revolutionize business processes by enhancing functionality, streamlining operations and enabling smarter decision-making.



Integrated Reporting Concepts And How To Get Started

Posted by CA Amrita Chattopadhyay 01 May 2024 259 Views

Recently, numerous companies have been forced to shut down, resulting in widespread layoffs across the corporate world. These layoffs not only impact employees ...



Importance Of Mobile Security In The Digital Era

Posted by CA Amrita Chattopadhyay 04 April 2024 324 Views

A simple gadget over a period of time has become a pocket-sized computer holding treasure of information and data, thus resulting in greater risk of data loss.



All About Identity And Access Management

Posted by CA Amrita Chattopadhyay 04 March 2024 300 Views

Identity and Access Management (IAM) is a critical component in the current business context, especially as organizations increasingly rely on digital systems, cloud services, and interconnected networks.




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