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Ayush Jain

Latest Posts by Ayush Jain

Is “Zero Outstanding” of Audit Fee necessary before Signing Audit Report?

August 20, 2021 34359 Views 6 comments Print

The Word of Caution and the Good News for Auditors: The auditor is now required to ensure zero outstanding of audit fee before signing current year audit report as per the Revised Code of Ethics. Legal Position as per Code of Ethics, 2019 Section 410.7 A1 A self-interest threat might be created if a significant […]

FAQs: Can a Practicing CA become Director in a Company?

April 4, 2020 89085 Views 9 comments Print

Can a Practicing Chartered Accountant become Director in a Company? One of the most common question indeed! Q1. Can a Practicing CA become a director in a company? Yes. Q2. Is prior approval required to be obtained from Council by practicing CA to become a director in a company? Yes, in case of holding of […]

NOC (Communication with previous auditor) – A tool, defense, weapon or?

December 5, 2019 206994 Views 13 comments Print

What should be the correct procedure to adopt when a prospective client tells you that he wants to change his auditor and wants you to take up his work? Is NOC (no objection certificate) required from previous auditor?

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