The right to equality is a fundamental principle enshrined in international frameworks and national laws. Explore its significance, including provisions in the Universal Declaration of Human Rights, constitutional guarantees, and anti-discrimination measures. Learn about the principle of equal protection, the prohibition of discrimination, and the role of affirmative action. Understand how the right to equality ensures fair treatment, equal access to opportunities, and remedies for violations.
FAIS 250 on Communication with Stakeholders expects the Professional to appreciate the need for a clear, continuous, two-way communication with several stakeholders at various stages of the Forensic Accounting and Investigation (FAI) engagement
FAIS 240 on Engaging with Agencies expects the Professional to understand the responsibilities which apply when asked to engage with the agencies and how to apply these in a Forensic Accounting and Investigation (FAI) engagement
FAIS 230 on Using the Work of an Expert expects the Professional to understand the responsibilities when reliance is placed on the work of another Professional considered to be an expert in some area relevant to the engagement
Forensic Accounting and Investigation Standard (FAIS) 220 on Engagement Acceptance and Appointment deals with the responsibility of the Professional prior to agreeing with the terms of the engagement during appointment
A hypothesis is a provisional unproven theory supposition or proposed explanation based on limited facts assumptions and observations the merits of which needs to be established through further examination and study of evidence
FAIS 130 on Laws and Regulations deals with the responsibility of the Professional to understand the provisions of laws and regulations and how these apply to Forensic Accounting and Investigation (FAI) engagements.
FAIS 120 on Fraud Risk expects the Professional to understand the fraud risk concepts and apply these in a Forensic Accounting and Investigation (FAI) engagement
Explore the case of Comsat Systems Pvt. Ltd. seeking an advance ruling on the place of supply for antenna services. AAR’s rejection highlights GST framework limitations.
Explore the taxation of LLP profits and partners withdrawals, addressing concerns about double taxation. Learn how LLPs are taxed as separate entities, paying tax on profits at the entity level. Discover that partners can withdraw profits without facing double taxation, as the LLPs tax payment covers the individual taxation of partners share of income. Gain insights into the taxation framework, allowing informed decisions on managing LLP profits and withdrawals.
