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CA, CS, CMA : Statutory audit offers exposure to accounting, taxation, compliance, internal controls, and business operations during articleship...
CA, CS, CMA : Artificial Intelligence is transforming the tax profession by streamlining research, drafting, and compliance processes. The key t...
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 : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
CA, CS, CMA : CAAS welcomed the Supreme Court's draft AI regulations while proposing changes to improve implementation at the filing counter. Th...
CA, CS, CMA : CAAS emphasized that smaller businesses may require adequate time, software readiness, and stakeholder awareness before adapting t...
CA, CS, CMA : CAAS has requested the Gujarat Industries Commissionerate to direct all DIC offices to accept certificates containing ICAI-mandate...
CA, CS, CMA : CAAS urged Gujarat authorities to stop rejecting certificates merely because they do not mirror prescribed formats. The representa...
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 The appeal was withdrawn wi...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 ...
Chartered Accountants, as a tribe, are workaholics. Whether one is in practice; or in employment. It is not unusual to see a Chartered Accountant put in twelve hours of work everyday. Six days in a week.Fifty two weeks in a year. Perhaps some of them put in even more.While many are effective, some are not. Being busy does not necessarily mean being effective. Some put in fewer hours and are effective. Others may put in long hours and are far from being effective. With today’s frenetic pace, it makes good sense to utilize a rare commodity – time – effectively.
It has been decided that the short seller who does not either own share or has not borrowed shares (which in that case shall be deposited with the clearing corporation/clearing house) the carry forward charges shall not be payable to the short seller.