Section 143(11) of the Companies Act, 2013 states that the Central Government may order for the inclusion of a statement on specified matters in the Auditor�s Report for specified class or description of companies. Hence CARO 2015 has been issu
INTERNAL AUDITDefinition - • "Preface to the Standards on Internal Audit" issued by ICAI defines "Internal Audit" as follows: 'An independent management function, which involves a continuous and critical appraisal of the functioning of an entity with
Modern And Scientific Methods To Study Smartly:During my 20 years of Corporate Exposure, I have come across several working professionals who begin working for companies before they have completed their academic qualifications. Especially in case of
ENTRY STRATEGIES FOR FOREIGN INVESTORS A foreign company planning to set up business operations in India has the following options: 1. AS AN INDIAN COMPANY A foreign company can commence operations in India b
CBDT, Yes, You rightly understood, it is a Central Board of Direct Taxes, or to say an elevated platform of persons, who are equipped with ineffective mechanism to regulate the income tax department of the country and eventually a safe route of escap
Investors, especially those who are new to the venture are often advised to make reasonable investments in debt funds while building their portfolio. It is but natural for the new investor to wonder what �debt funds� are all about and why
This is my short article for the aspirants of CA- course.One thing that should come in mind for a student before preparation should be about well designed time table. TIME TABLE- A Weapon of a Stud
OBLIGATIONS & DUTIES OF DIRECTORSThere are well established judicial precedents that the directors of companies have fiduciary obligations and also duties to act reasonably, in good faith and in the best interests of the companies where they hold
APPLICABILITY & EFFECTIVENESS- Applicable on Every Company (except OPC having 1 director) at the time of conduct board meeting or committee meeting (having directors) & effective from 01st July, 2015. Authority to Convening a Me
This is my First post in CAclubindia, a site I referred a lot during my articleship days and for my CA final preparations as well. Till now I am at the receiving end, and now I decided to give one for you guys.I cleared my CA final in May 2015 comple
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English