CAclubindia Articles


Preparation Strategy for Audit for CA Final

Posted by Anurag 20 September 2013 41104 Views

Advising someone on how to go about preparing for auditing is a tricky affair as I had adopted a very risky strategy.Luckily the gambit worked for me .But the same may not work for you. Actually it all depends on the question paper. Audit would alwa



Analysis on Discussion paper on Revision of Clause 41 of Equity Listing Agreement

Posted by Nirmal Shah 20 September 2013 10590 Views

The SCODA committee (SEBI Committee on Disclosures and Accounting Standards) reviewed Clause-41 of the Equity Listing Agreement and given some recommendations. These recommendations were open for public comments till September 13, 2013. Following



The Companies Act, 2013 - Provisions for Directors

Posted by Disha Saini 20 September 2013 166198 Views

The Companies Act, 2013 has come into existence on 29.08.2013 that replaces a nearly six decade-old legislation and overhauls the way corporate function and are regulated in the country. This article contains the description of some provisions relat



Materials purchased from unregistered dealers for works contract

Posted by RENGARAJ R.K 20 September 2013 16299 Views

Materials purchased from unregistered dealers for works contract is liable to tax u/s 4(4) of the APVAT Act, 2005. Introduction: The Andhra Pradesh Sales Tax & VAT Appellate Tribunal, Hyderabad held recently that materials purchased from unregis



Green Audit vis-a-vis Cost Audit & Financial Management - A CMA's Perspective

Posted by LAKSHMANARAO UDANDRAO 28 June 2016 15227 Views

Biodiversity is a variation, variety and number of living organisms on this ecosystem or on the Earth. It is about the Earths eco-system



Five important Standards on Auditing for CA IPCC

Posted by Anurag 17 September 2013 50435 Views

SA 210: Agreeing the Terms of Audit Engagements Scope This S.A deals with the Auditors Responsibility in Agreeing with the Terms of Audit Engagement with Management and See Whether any of the Preconditions of the Management Restricts hi



Effect of FDI on various sectors

Posted by CA Ajay Chouhan 17 September 2013 20953 Views

FDI *It is an investment that a parent company makes in a foreign country. **Investment into the business of a country by a company in another country. *** Habitually the investment is into production by either buying a company in the target count



Independent director under Companies Act 2013

Posted by Ajay Mishra 17 September 2013 125983 Views

An Independent Director (also sometimes known as a outside director or non-executive director) is a director (member) of a board of directors who does not have a material or pecuniary relationship wi



Understanding deductions of section 80-IA & IB with Latest Case Laws Part II

Posted by Manish Kumar Agarwal 17 September 2013 42303 Views

We had earlier discuss in detail about the concepts of section 80-IA & IB along with various case laws earlier in article. Over a period of time, there are number of judgments comes from various levels of courts from different locations



Case Studies for Company Audit -1 (CA-IPCC)

Posted by Anurag 17 September 2013 42538 Views

At the AGM of ICI Ltd., Mr X was appointed as the statutory auditor. He, however, resigned after 3 months since he wanted to give up practice and join industry. State, how the new auditor will be appointed by ICI Ltd. Specify provisions of Sectio




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