Articles by CA Amrita Chattopadhyay

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

CA Amrita Chattopadhyay 28 March 2026 at 10:36

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

CA Amrita Chattopadhyay 14 March 2026 at 13:16

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

CA Amrita Chattopadhyay 13 March 2026 at 09:58

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

CA Amrita Chattopadhyay 27 November 2025 at 09:49

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

CA Amrita Chattopadhyay 16 October 2024 at 13:53

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.