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CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
CA, CS, CMA : The article explains how unusually flawless records may signal a managed presentation rather than genuine business performance, re...
CA, CS, CMA : This update compiles key statutory deadlines across multiple laws for June 2026. It highlights filing requirements under income ta...
CA, CS, CMA : Focusing only on receivables can miss significant risks embedded in related-party payables. A bilateral review reveals internal gr...
CA, CS, CMA : The Court held that shares acquired in a buy-back are mandatorily extinguished under company law and therefore cannot be treated a...
CA, CS, CMA : Apply for concurrent audit assignments at Punjab & Sind Bank for the year 2025-26. Criteria include FCA partner, RBI panel selecti...
CA, CS, CMA : ICAI has announced Live Virtual Revisionary Classes for CA Intermediate students appearing in the September 2026 examinations. The...
CA, CS, CMA : ICAI's Board of Studies has invited Expressions of Interest from qualified professionals and academicians for empanelment as facul...
CA, CS, CMA : The Institute of Company Secretaries of India (ICSI) has announced the first bi-annual Western Region Convocation for FY 2026–27...
CA, CS, CMA : ICAI has notified the Information Systems Audit (ISA) Assessment Test for 25 July 2026 in CBT mode. The announcement specifies eli...
CA, CS, CMA : The Delhi High Court held that one of the meetings relied upon for automatic vacation of the petitioner’s seat was convened with...
CA, CS, CMA : The Court examined whether a complaint arising from a family dispute can be entertained in misconduct proceedings. It held that su...
CA, CS, CMA : The High Court held that reassessment cannot be based on grounds not mentioned in the original Section 148A notice. Since no incom...
CA, CS, CMA : The court examined whether disciplinary findings based on impersonation and unauthorised audits could be reopened. It upheld dismi...
CA, CS, CMA : The High Court held that a direct appellate challenge to the final removal order was not maintainable. The appeal was withdrawn wi...
CA, CS, CMA : The vacancy circular highlights opportunities for professionals to contribute to financial reporting and auditing oversight. Appli...
CA, CS, CMA : ICAI notifies removal of 12 chartered accountants from membership rolls, with suspension periods, fines, and reprimands in select ...
CA, CS, CMA : ICAI Board holds CA not guilty in bribery case, finds no proof of knowledge or intent; mere receipt of packet without mens rea not...
CA, CS, CMA : The issue involved allegations of assisting in bogus accounting entries. The ruling held that without certification or statutory r...
CA, CS, CMA : The issue involved disciplinary action for professional and other misconduct under the Chartered Accountants Act. The authorities ...
If you are pursuing, CA, CS, CMA, or LLB, etc. you might have come across many case laws but at times it becomes difficult to memorize them. In this write-up, I am going to share the trick to memorize any case law. So read on… Hello Students, Hope you are doing good and safe. In […]
There may be a time gap between the balance sheet date (reporting date) and the date on which the financial statements are approved. During this gap of time, some events shall take place. Such events are called events after reporting period. For Example, a company prepares its balance sheet on 31/3/2021, but it is approved […]
Surrender of Director Identification Number (DIN) A Director Identification Number (DIN) is a unique number allotted to an individual who intends to become or who is a director of a Company. Surrender of DIN The Central Government or Regional Director (Northern Region), Delhi or any officer authorised by the Regional Director may, upon being satisfied […]
Understand the complexities of Ind AS 40 – Investment Property. Learn about the recognition, disclosure, and measurement of investment property.
CS-EXECUTIVE PROGRAMME PAPER:1. COMPANY LAW CHAPTER-1: INTRODUCTION 1. MEANING & DEFINITION OF COMPANY: In terms of the Companies Act, 2013 (Act No. 18 of 2013) a “company” means a company incorporated under this Act or under any previous company law [Section 2(20)]. 2. NATURE & CHARACTERISTICS OF COMPANY: The most striking characteristics of a company […]
(1) These Regulations may be called Regulations on Audit and Accounts (Amendments) 2020 (2) They shall come into force on the date of issue.
It may be noted that the Admit Cards to eligible candidates for appearing in Company Secretary Executive Entrance Test (CSEET) scheduled to be held on 29th August, 2020 through Remote Proctored Mode have been uploaded on the website of the Institute.
Are you also one of those people who are losing their job due to this disastrous pandemic…..then join us in…………?? No, no I am not going to offer you any part-time job or something, neither I am here to console you or encourage you to go on strike against your employer because in the end, […]
The November, 2020 Session of COMPANY SECRETARY EXECUTIVE ENTRANCE TEST (CSEET) shall be held on 21st November 2020 (Saturday). (Earlier it was announced to be held on 28th November 2020, which is now rescheduled).
The appointment of BSR as the statutory auditor of IL&FS Financial Services Ltd. (IFIN) for the year 2017-18 was illegal, since BSR was not eligible to be appointed as such auditor due to violation of Sec 141(3)(e) (subsisting business relationships on the date of appointment) and Sec 141(3)(i) (provision of non-audit services directly or indirectly) of the Companies Act, 2013. BSR’s continuation as such statutory auditor was also violative of Sec 141(4).
