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CA, CS, CMA : A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms...
CA, CS, CMA : Explore key reasons why leaders fail, from poor communication to micromanagement, and understand what separates effective leadersh...
CA, CS, CMA : Learn how AI tools like ChatGPT and Excel Copilot are revolutionizing chartered accountancy, improving productivity, automating ta...
CA, CS, CMA : The Finance Act, 2025 has introduced several noteworthy changes to the Tax Deducted at Source (TDS) framework under the Income Tax...
CA, CS, CMA : Explore core of effective leadership in accounts: managing people, fostering growth, and building trust beyond AI efficiency. Lear...
CA, CS, CMA : ICSI approves Hindi study material, free masterclasses, debating societies, TDOP options, and new Direct Tax course for members in...
CA, CS, CMA : ICAI's AASB issues Exposure Draft of Auditing Standards for LLPs. Review the changes and provide feedback by May 1, 2025....
CA, CS, CMA : ICSI reopens online enrolment for June 2025 CS exams (with late fee) April 18-19. Centre/module change window: April 20 - May 1....
CA, CS, CMA : ICSI updates ODOP policy: Students who missed deadline must complete TDOP online via LMS. No extra fee. Details to be shared soon....
CA, CS, CMA : Understand UDIN requirements for Bank Audit including LFAR, Certificates, and Tax Audit Reports. Learn how to generate UDINs and c...
CA, CS, CMA : Appellant had approached this Court by way of the present intra Court appeal. It was held that BoD had failed to accord any reaso...
CA, CS, CMA : Read the full NCLT judgment/order on Union of India Vs CA. Ramaiah Nataraja. Bengaluru CA barred from statutory auditor role for c...
CA, CS, CMA : Delhi High Court rules that ICAI can hold entire CA firms accountable for misconduct, even if individual guilt isn't found. Full j...
CA, CS, CMA : Patna High Court dismisses a Chartered Accountant firm's petition for non-empanelment due to non-compliance with tender conditions...
CA, CS, CMA : Supreme Court upholds ICAI’s limit of 60 tax audits per CA, validating it as a reasonable restriction under Article 19(1)(g) of ...
CA, CS, CMA : Regional Director dismisses ICAI's plea to rectify ICTPI's name, citing no deceptive similarity and ICTPI's undertakings to avoid ...
CA, CS, CMA : ICAI modifies the jurisdiction of its Ratlam and Pali branches under CIRC, adding new areas to Ratlam and detaching Sumerpur from ...
CA, CS, CMA : Chartered Accountants Association Surat advises members to use the "CA" prefix responsibly, ensuring compliance with professional ...
CA, CS, CMA : ICAI corrects formatting errors in CA Firm Merger Guidelines 2024, addressing alignment issues in seniority, partnership firms, an...
CA, CS, CMA : The Board of Discipline reviewed allegations against CA. Upendra Muley, focusing on fraud claims. Findings highlight lack of evide...
The Standard is applicable to the Meetings of Board of Directors of all companies incorporated under the Act except One Person Company (OPC) in which there is only one Director on its Board.
Secretarial Standards on Meetings of the Board of Directors (SS-1) and General Meetings (SS-2) were approved by the Central Government under Section 118(10) of the Companies Act, 2013 on 10th April, 2015 and were published in the Gazette of India Extraordinary Part III -Section 4 on 23rd April, 2015 vide ICSI Notification No. (1) SS of 2015, making them effective from 1st July, 2015.
Following is the text of the revised Secretarial Standard-2 (SS-2) on General Meetings, issued by the Council of the Institute of Company Secretaries of India and approved by the Central Government. Adherence by a company to this Secretarial Standard is mandatory, as per the provisions of the Companies Act, 2013.
The following is the text of the Revised Secretarial Standard-1 (SS-1) on Meetings of the Board of Directors, issued by the Council of the Institute of Company Secretaries of India and approved by the Central Government.
The revised SS-1 & SS-2 as approved by the Central Government under Section 118(10) of the Companies Act, 2013 shall be applicable for compliance by all the companies (except the exempted class of companies) w.e.f. 10 October, 2017
Traditionally, the internal audit function focused on providing core assurance around business process risk and controls. But, with increasing market volatility and complexity, internal audit is being asked to deliver deeper insights and value beyond assurance, particularly in the areas of strategy execution, emerging risk, and increasing the use of analytics.
Walking my way to home, I stopped by a Bamboo Seller, an old man clad in dhoti, sitting under the canopy of a Gulmohar tree. Cluster of bamboos lay at his feet. They were no ordinary bamboos. No, they were, as the sign board claimed, Chinese Bamboo. Chinese Bamboo? I asked the seller who smiled toothily and said, Yeah, they are stronger and taller than the local ones…they come once in a year.
By the time, the results of Company Secretaries examination are out, some students must have cleared the examination, congratulations to them . Those who could not, need not be disappointed. The purpose of this Article is to encourage students who could not test the success this time.
CA Preksha Choraria AS 2- Valuation of Inventories ISSUE DATE JUNE,1981 EFFECTIVE DATE APRIL 1ST,1999 APPLICABILITY MANDATORY FOR ALL ENTERPRISE OBJECTIVES: A: CARRYING VALUE OF INVENTORY B: NET REALIZABLE VALUE 1. 2. Specific exclusion:- 3. CONTAINERS AND EMPTIES (NOT COVERED IN DEFINITION) 4. CARRYING VALUE OF INVENTORIES OR MEASUREMENT OF INVENTORIES. 5. COST OF INVENTORY […]
For the Ministry of Corporate Affairs, the top most issue, accounting for 48% of grievances was no return of deposited money, followed by queries regarding CA exams and results, which accounted for another 12% of the grievances, followed by issues in registration of new company and glitches in MCA form website, accounting for 3% each.
