Articles by CA Amrita Chattopadhyay

Section wise key highlights of revised code of ethics

In last couple of years, the audit profession has received the attention which no other profession has received due to corporate frauds which has surfaced, the ..

The audit profession has been in news in the recent times due to various frauds reported in the corporate world. Various questions have been raised on the profe..

Developments in business, regulation, corporate governance and user expectations drive change in auditing standards and methodologies, as do changes to the cont..

In the wake of the present financial crisis, the role of the auditor has been questioned by many stakeholders. One of the concern of the stakeholder was that th..

The Peer Review Board of ICAI was established in 2002, recognizing the need to ensure the quality of services provided by practicing Chartered Accountants.The t..

Notification No. 12/2017 �Central Tax (Rate) dated 28-06-2017 exempts services provided by entity registered under Section 12AA of the Income-tax Act, 196

The taxability and availability of Input Tax Credit on Gifts and donations have always been a matter of discussion and confusion. With the implementation of GST..

Forensic audit has gained lot of importance recently due to rapidly changing landscape in the field of accountancy involving many online components. It has beco..

In the wake of recent bank scams questions have been raised on the professional standards, quality, and commitments of Chartered Accountants. These allegations..