Articles by CA Amrita Chattopadhyay
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Concept Of Small Shareholder Director
The term Small Shareholders have been defined as persons holding shares of a nominal value of not more than INR 20,000 or such other sum as may be prescribed.
Challenges and Solutions to adopt Artificial Intelligence
Each organization that is willing to adopt artificial intelligence will have to go through a few obstacles and difficulties which are needed to be overcome to ensure a fruitful journey to implement artificial intelligence.
Preparations for Adopting Artificial Intelligence
The adoption of any new technology needs a strategic plan. When we discuss any new technology, it encompasses hardware, software, systems, methods and standard procedures.
Review Of Internal Financial Control For Bank Branch Audit
The branches that are required to be covered for reporting on Internal Financial Control will be determined and scoped in by the Statutory Central Auditors.
Adopting Artificial Intelligence By Auditors - Need Of The Hour
It's time for the auditing fraternity to get out of their comfort zone of using Excel & MS office and adopt and experiment with newer technologies and scale up their business.
Paradigm Shift In Board Of Indian Companies due To Induction Of Woman Director
More woman on the Board not only results in compliance with the law, but it also results in increased sales and production apart from creating a public image.
Auditing Standard on other Assurance Services
One of the areas in which a CA renders services is assurance engagement. Discussing Auditing Standards on Other Assurance Services including Certifications, Projections and Provisional Statements.
Applicability Of Code Of Ethics For Practicing Firms
ICAI has issued a revised Code of Ethics 2019 which is applicable from 1st April 2020. The purpose of the Code is to promote an ethical culture in auditing.
Integration Of Fraud Risk Factor In IFC Framework
The management needs to have a certain benchmark to assess the adequacy of controls for the mitigation of risks. Without these benchmarks, the risk assessment will be subjective without any guiding post.
Registration u/s 12A: New Procedure under Income Tax Act
The new provisions have removed the concept of perpetuity and have provided that the registration of even existing organizations registered u/s 12A and 12AA would be renewable after 5 years.
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