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Friends, why I have decided to write on this topic because I believe that this is the need of the hour. Yes, structural changes are required in the Examination system of ICAI to save the reputation of this profession as I believe that if students in a country are not happy, then we cannot have […]...

Work pressure, deadline pressure, boss pressure, colleague non co-operation pressure, family responsibility and expectation pressure, relationship pressure, children’s education and future related pressure, after retirement life pressure and in case of student, study pressure, exam pressure, result pressure etc. List just goes on an...

Q. Why concept of UDIN is launched by an Institution? In an attempt to pursue heightened sense of self-governance and strengthen the practising side of the profession of Company Secretaries, The Institute of Company Secretaries of India has rolled out a unique initiative in the form of Unique Document Identification Number or UDIN. Aimed ...

It is ripe time for ICAI to take initiative and show leadership in conveying and educating the investors, regulators and other stakeholders about the need to constructively assess the performance/review conducted by the auditor and then come to conclusion whether the auditors have failed to take reasonable procedures to identify the fraud...

A review of all the audit workpapers shall be carried out, to ensure these are sufficient and appropriate to allow the reviewer to arrive at the same conclusions, and formulate similar observations, as done by the audit staff. The documentation shall record the evidence of the supervision and review conducted, including the performance of...

> What is Secretarial Audit? Secretarial Audit means to check the compliances of various applicable rules and regulations applicable to the company during that particular period of review. It helps to detect instances of non compliances and facilitates taking correctives measures well in time. It audits the adherence of good corporate ...

The e-form BEN-2 is the prescribed form released by the ministry of corporate affairs vide notification dated 8th February 2019, wherein every company has to file a return to the ROC for following purposes 1. For declaration of significant beneficial ownership under section 90 2. For change in significant beneficial ownership 3. For decla...

e-form DPT-3 applicability and implications The Ministry of Corporate Affair vide its notification dated January 22, 2019 had directed Every Company to file the e-Form DPT-3, except the following: Government Company; Non-banking and finance company; and Banking Company Before January 22, 2019, only the company, who accepted the Deposits...

To begin with I would Like to Thank all for Appreciating my previous article ‘Strategy for Group 1 Old Syllabus‘ and requesting for Group 2 Strategy as well. So here I am sharing a Strategy for Group 2 which I followed and I believe this will help you as well. I would like to begin […]...

Its been 20 days now since the results of CA Final was declared and since CA is one of the Toughest Professional Course, I am sure many of students wouldn’t have made this Time. Never Mind!!! I am sure you will surely turn it around in next 2-3 months. No Need to loose Hope as […]...