Articles by Kotte Murali Krishna

Companies Defaulting: Causes & Consequences Explained

Posted by Kotte Murali Krishna 18 April 2025 176 Views

Discover why companies are defaulting. Understand wilful defaults and misuse of Section 186(2) of the Companies Act. Learn about the impact on banks and investors.

Fuel Cess Impact: How it Hits Consumer Spending

Posted by Kotte Murali Krishna 15 April 2025 134 Views

Discover how fuel cess increases costs by up to 150%, impacting consumer purchasing power and the economy. Learn about potential solutions.

Companies Act 2013: Section 186 Lapses & Defaults

Posted by Kotte Murali Krishna 04 March 2025 232 Views

Discover how lapses in Section 186(2) of the Companies Act, 2013, lead to company defaults. Learn about proposed reforms to protect investors and banks.

Fix Financial Reporting for Transparency & Fraud Prevention

Posted by Kotte Murali Krishna 24 January 2023 1896 Views

Discover how opaque financial statement formats enable fraud, like DHFL's Rs 34,615Cr diversion. Learn how to improve transparency and protect stakeholders.

Bank Audit of Working Capital Loan Limits Explained

Posted by Kotte Murali Krishna 25 March 2022 8419 Views

Understand bank audits for working capital loan limits. Learn how to verify drawing power, check working capital margins, and report fund diversions.

NFRA Consultation: Statutory Audit for MSMCs

Posted by Kotte Murali Krishna 13 October 2021 2056 Views

Read expert comments on NFRA's consultation paper regarding statutory audits and auditing standards for Micro, Small, and Medium Companies (MSMCs). Learn why audits are crucial.

Bank Audit: Identify & Calculate Funds Diversion

Posted by Kotte Murali Krishna 28 September 2021 15506 Views

Learn how to identify and calculate funds diversion in bank audits. Discover common practices and audit procedures to detect misuse of short-term and term loans.