CAclubindia Articles


Suggestions to handle Information System Control Audit ISCA

  Ankur Garg    25 August 2014 at 10:51

Dear Students, In my previous three Exam oriented articles I had discussed tips and tricks to handle Costing, Strategic Financial Management (SFM) and Audit subjects. Now it is time to discuss another technical and relatively tuff subject of CA Final



Process for re-appointment of retiring auditor

  CS Divesh Goyal    22 August 2014 at 10:49

RE-APPOINTMENT/CASUAL VACNAY OF AUDITOR OF AUDITORPROCESS TO APPOINTMENT OF AUDITOR UNDER COMPANY ACT- 2013 REAPPOINTMENT OF RETIRING AUDITOR:- Subject to the maximum tenure of appointment, a retiring auditor can be re-appointed at an annual general



Related Party Transactions us 188 of the Co. Act 2013

  C.S. CHANDANI SARUPARIA    22 August 2014 at 10:49

RELATED PARTY TRANSACTIONS UNDER THE COMPANIES ACT, 2013 ( Section 188 of Companies Act, 2013 read with Rule 15 of Companies (Meetings of Board and its Powers) Rules, 2014 ) A. Applicability of the Section Section 188 of the Companies Act , 2013 is



Leadership lessons from football game

  CA Rajesh Pabari    21 August 2014 at 11:57

Frankly speaking, we can get to learn leadership lessons and business growth ideas everywhere if we have the eyes looking for it and our heart longing for knowledge and wisdom. Football is worlds most popular game (by view count, fan count and



Law and Interpretations related to CSR

  Ankur Garg    21 August 2014 at 11:57

The concept of Corporate Social Responsibility has been introduced by Companies Act, 2013. Section 135 of the Companies Act, 2013 deals with provisions related to Corporate Social Responsibility. Ministry of Corporate Affairs (MCA) has, vide its noti



Economic Impact of Proposed River Linking Project

  AASHISH SACHDEV    21 August 2014 at 11:57

A person who is not a doctor or an engineer is a Chartered Accountant The phrase is short but it has got a very great meaning. We are amongst one of the most dynamic professional species on this planet and we all must be proud of being



Process to appointment of auditor under Company Act

  CS Divesh Goyal    21 August 2014 at 11:56

It is inevitable that 'dynamic environment demands constant changes'. One of such change had been made in the Companies Act by notifying the Companies Act, 2013. In the present article we deal with the provisions of the 2013 dealing with the



Convenience at the cost of Security? Bad Deal!

  Prof. Bajaj    21 August 2014 at 11:55

A few days back, I went to pick up my daughter from her school. The school has a good system wherein whoever comes to pickup the child, has to show the bearer card, so that the teacher knows that the child is being picked up by the authorised person.



Related Party Transactions under Sec 188 of Co Act,13

  CS M.Kurtrala Nathan    21 August 2014 at 11:54

Introduction:Related party for a company includes promoters, those who exercise significant influence on the management or key employees. Holding and subsidiary companies, group companies and joint ventures are also deeme



Interest under Service Tax

  AKASH PHOPHALIA    20 August 2014 at 11:14

Interest Hammer on assessee- Illustrated Interest on Service Tax is charged in accordance with the provisions of Section 75 of Finance Act 1994. Rate of Interest up to 01/10/2014 is simple interest of 18% per annum on delayed payment of tax (3% conce




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