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Articles

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16,922 articles

  1. Corporate Law ·04 Dec 2018
    Insolvency Professionals to act as Interim Resolution Professionals and Liquidators (Recommendation) (Second) Guidelines, 2018

    30th November, 2018Provisions in the Insolvency and Bankruptcy Code, 2016Section 16(3)(a) of the Insolvency and Bankruptcy Code, 2016 (Code) requires the Adjudicating Authority (AA) to make a referenc...

  2. CA, CS, CMA ·04 Dec 2018
    ICAI President’s Message – December 2018

    CA Naveen N. D. GuptaElections usher in virtues of democracy in the system; democracy being reflective of freedom of expression, choice and related redeeming virtues in a civil society, results in the...

  3. CA, CS, CMA ·04 Dec 2018
    Standard on Internal Audit (SIA) 18, Related Parties

    The following is the text of the Standard on Internal Audit (SIA) 18, Related Parties, issued by the Institute of Chartered Accountants of India. The Standard should be read in the conjunction with th...

  4. CA, CS, CMA ·04 Dec 2018
    SIA 17 Consideration of Laws and Regulations in an Internal Audit

    Standard On Internal Audit (SIA) 17 Consideration Of Laws And Regulations In An Internal AuditThe following is the text of the Standard on Internal Audit (SIA) 17, Consideration of Laws and Regulation...

  5. CA, CS, CMA ·04 Dec 2018
    Standard on Internal Audit (SIA) 16 using the Work of an Expert

    The following is the text of the Standard on Internal Audit (SIA) 16, Using the Work of an Expert, issued by the Council of the Institute of Chartered Accountants of India. These Standards should be r...

  6. CA, CS, CMA ·04 Dec 2018
    SIA 14, Internal Audit in an Information Technology Environment

    Standard on Internal Audit (SIA) 14, Internal Audit in an Information Technology EnvironmentThe following is the text of the Standard on Internal Audit (SIA) 14, Internal Audit in an Information Techn...

  7. CA, CS, CMA ·04 Dec 2018
    Standard on Internal Audit (SIA) 13 Enterprise Risk Management

    The following is the text of the Standard on Internal Audit (SIA) 13, Enterprise Risk Management, issued by the Council of the Institute of Chartered Accountants of India. These Standards should be re...

  8. CA, CS, CMA ·04 Dec 2018
    Standard on Internal Audit (SIA) 12 Internal Control Evaluation

    The following is the text of the Standard on Internal Audit (SIA) 12, Internal Control Evaluation, issued by the Council of the Institute of Chartered Accountants of India. These Standards should be r...

  9. CA, CS, CMA ·04 Dec 2018
    SIA 11 Consideration of Fraud in an Internal Audit

    Standard on Internal Audit (SIA) 11 Consideration of Fraud in an Internal AuditThe following is the text of the Standard on Internal Audit (SIA) 11, Consideration of Fraud in an Internal Audit, issued...

  10. CA, CS, CMA ·04 Dec 2018
    Standard on Internal Audit (SIA) 9, Communication with Management

    The following is the text of the Standard on Internal Audit (SIA) 9, Communication with Management, issued by the Council of the Institute of Chartered Accountants of India.. These Standards should be...

  11. GST ·04 Dec 2018
    GST collection for November 2018 crosses 97000 Crore Rupees

    GST Revenue collection for the month of November 2018 crosses Ninety-Seven Thousand Crore RupeesThe total gross GST revenue collected in the month of November, 2018 is Rs. 97,637 crore of which CGST i...

  12. Income Tax ·04 Dec 2018
    Procedure for referring complaints to MahaRERA Conciliation and Dispute Resolution Forum by MahaRERA or Adjudicating Officer of MahaRERA.

    When a complaint is being heard by MahaRERA or an Adjudicating Officer of MahaRERA and the said authority is satisfied that there is a possibility of settlement by way of conciliation, then with the c...

  13. Income Tax ·04 Dec 2018
    CBDT directives on scope of inquiry in cases selected for Limited Scrutiny

    i. The Assessing Officer shall duly record the reasons for expanding the scope of 'Limited Scrutiny' to the extent mentioned in para 2 and 3, above; ii. The same shall be placed before the Pr. CIT/CIT...

  14. Income Tax ·04 Dec 2018
    CBDT Order appointing 55 IRS Officers As JCIT

    F. No. A-32012/2/2015-Ad-VIGovernment of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Direct Taxes)North Block, New Delhi.New Delhi, the 28th November, 2018.OFFICE ORDER NO. 197 OF 2...

  15. Income Tax ·04 Dec 2018
    Dr. Ajay Bhushan Pandey takes over as Revenue Secretary

    Ministry of FinancePosted On: 30 NOV 2018Dr. Ajay Bhushan Pandey (IAS: MH 1984) took over as the Union Revenue Secretary upon superannuation of Dr Hasmukh Adhia here today. Outgoing Finance Secretary...

  16. CA, CS, CMA ·01 Dec 2018
    Implementation Guide on Resignation/ Withdrawal from an Engagement to Perform Audit of Financial Statements

    Large number of mid-term resignations by auditors this year has become matter of concern for various stakeholders. To examine the reasons and circumstances leading to resignation of auditors, a Group...

  17. Company Law ·01 Dec 2018
    Govt appoints NFRA Chairperson

    Central Government appointed Shri Rangachari Sridharan as the Chairperson, the National Financial Reporting Authority (NFRA), with effect from the 1st October, 2018 (afternoon) for a period of three y...

  18. SEBI ·30 Nov 2018
    Do’s and Don’ts while dealing with Investment Advisers

    Securities And Exchange Board of IndiaDo’s and Don’ts while dealing with Investment Advisers Do’s1. Always deal with SEBI registered Investment Advisers.2. Check for SEBI registration number. Please r...

  19. CA, CS, CMA ·30 Nov 2018
    Standard On Internal Audit (SIA) 4 Reporting

    The following is the text of the Standard on Internal Audit (SIA) 4, Reporting, issued by the Council of the Institute of Chartered Accountants of India. These Standards should be read in conjunction...

  20. CA, CS, CMA ·30 Nov 2018
    Standard on Internal Audit (SIA) 330 Internal Audit Documentation

    This Standard on Internal Audit (SIA) 320, “Internal Audit Evidence,” issued by the Council of the Institute of Chartered Accountants of India should be read in conjunction with the “Preface to the St...


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