CS Priyanka Gera
TOPICS COVERED
1. Accounts
– Books of Accounts (BOA) etc. to be kept by company
– Financial statement (FS)
– Extension of Financial year
– Financial statement , Board’s Report etc.
– Authority on Accounting and Auditing Standard
– Role of Central Government
– Filing of Balance Sheet & Profit & Loss
– Re-opening or re-casting books of accounts
– Voluntary revision of financial statement or Board Report
– Filing with ROC
2. Audit and Auditors
– Auditors Appointment
– Failure to appoint an Auditor
– Intimation to Registrar of Companies (ROC)
– Rotation of Auditors
– Auditing standards
– Additional Services by auditors
– Fraud by Auditors
– Misleading information by auditors
– Disqualification
– Right/Obligation
– Internal Audit
– Cost Audit
Download PPT on Companies Act 1956 v/s Companies Act 2013 (Accounts and Audit) (ZIP File)
(Author can be reached at pri.gera05@gmail.com)
