CAclubindia Articles

Revised procedure for filing petition to shift the reg office

CS Ankur Srivastava 03 September 2012 at 12:22

Ministry has issued a notification on 10/074/2012 and delegated the powers of section 17, 141 & 188 of the Companies Act, 1956 to the Regional Director and also change the procedure of filing the Petition for the approvals in the respective sect

Procedure for Amendments/Changes in the Registered Firm

CS MOHIT SALUJA 03 September 2012 at 12:21

Procedure for Changes/ Amendments in the Constitution of Registered Partnership Firm The law relating to a partnership firm is contained in the Indian Partnership Act, 1932.Under Section 58 of the Act, a firm may be registered at any time (not mer

Strategy for clearing CA Final - Part 2

pratik jain 03 September 2012 at 12:21

Hi Friends. I want to thank all of you from the bottom of my heart for your kind words and appreciation. Please accept my sincere apology for the delay in posting this article, but I was helpless as I had other professional commitments. Most of us c

Performing Agreed Upon Procedures

Milind M. Kulkarni 03 September 2012 at 12:21

As a part of our professional work, we are often required to carry out Agreed Upon Procedures (AUP). Let us have a look at what AUP mean, what approach is required while performance of AUP and what are applicable standards issued by ICAI. Meaning AU

A look at draft guidelines of GAAR

G S Rao 03 September 2012 at 11:01

Introduction: The Union Budget 2012 contained a controversial retrospective amendment proposal and General Anti Avoidance Rule (GAAR). The effective date of GAAR was postponed to 01.04.2013 to the relief of many Assessees. In this article the int

Cost Auditors Appointment: Penalties for Non Compliance with respect to Appointment of Cost Auditor Notified

CMA Navneet Kr Jain 01 September 2012 at 12:55

29th June, 2012 was the Last date of filing Form 23C relating to appointment of Cost Auditor (for the financial year 2012-13) with M

Analysis of Clarification issued by MCA Dated 9-8-2012

Nirmal Shah 01 September 2012 at 12:55

Accounting treatment of Foreign exchange fluctuation (Forex) is covered under various standards as follows: AS 10 - Forex on liabilities for FA purchase etc, AS 11 - Forex on Monetary items, forward cover forex, forex on Long term monetary items e

Management of Emotions in Professional Career

CA SURENDRA KUMAR RAKHECHA 01 September 2012 at 12:54

MANAGEMENT OF EMOTIONS IN PROFESSIONAL CAREERS A Research Specially written for caclubindia users. We are mostly affected by Emotions in two circumstances When we ar

Service Tax After All Amendments Upto Date

pankaj 01 September 2012 at 12:54

What is Service Tax? Whether it is direct or indirect tax? Service tax is an indirect tax levied on certain services provided by certain categories of persons/firms/agencies. Service sector was not taxed for considerably very long time. For the fir

Ledger Scrutiny - Backbone of Statutory Audit

SANYAM ARORA 30 August 2012 at 16:42

Greetings of the Day to all the members of CCI Family. So Professionals September season is going to start & i know everyone will be busy with their respective Audits. The same thing is happening with me & i am also fed up of 6 A.M TO 10 P