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Articles

CA, CS, CMA

1,708 articles

  1. 26 May 2015
    ICAI to take strict action against malicious email senders

    Circular with regard to malicious mails. Circular No. 1-CA (7)/165/2015, Dated 23rd May,2015 The Council of the Institute of Chartered Accountants of India (ICAI) at its 342nd meeting held on 5th and...

  2. 23 May 2015
    Unmodified Opinion on Standalone Financial Statements, Emphasis of Matter Paragraphs, Reporting on clause 143(3)(i) regarding internal financial controls is required

    ILLUSTRATIVE FORMAT OF INDEPENDENT AUDITOR’S REPORTON THE STANDALONE FINANCIAL STATEMENTS OF A COMPANY UNDER THE COMPANIES ACT, 2013 AND THE RULES THEREUNDER

  3. 23 May 2015
    Unmodified Opinion on Standalone Financial Statements, Emphasis of Matter Paragraphs, Reporting on clause 143(3)(i) regarding internal financial controls is not required (This format will be added in the Appendix to SA 700)

    ILLUSTRATIVE FORMAT OF INDEPENDENT AUDITOR’S REPORTON THE STANDALONE FINANCIAL STATEMENTS OF A COMPANY UNDER THE COMPANIES ACT, 2013 AND THE RULES THEREUNDER

  4. 23 May 2015
    Qualified Opinion on Standalone Financial Statements, Qualification is quantifiable, Reporting on clause 143(3)(i) regarding internal financial controls is not required (This format will be added in the Appendix to SA 705)

    ILLUSTRATIVE FORMAT OF INDEPENDENT AUDITOR’S’ REPORTON THE STANDALONE FINANCIAL STATEMENTS OF A COMPANY UNDER THE COMPANIES ACT, 2013 AND THE RULES THEREUNDER

  5. 22 May 2015
    Qualified Opinion on Standalone Financial Statements, Qualification is not quantifiable, Reporting on clause 143(3)(i) regarding internal financial controls is not required (This format will be added in the Appendix to SA 705)

    ILLUSTRATIVE FORMAT OF INDEPENDENT AUDITOR’S REPORTON THE STANDALONE FINANCIAL STATEMENTS OF A COMPANY UNDER THE COMPANIES ACT, 2013 AND THE RULES THEREUNDER

  6. 22 May 2015
    Guidance on Reporting under the Companies (Auditor’s Report) Order, 2015 (CARO, 2015) and Consequential Amendment to the Format of the Auditor’s Report of a Company).
  7. 22 May 2015
    Guidance Note on Reporting under Section 143(3)(f) of the Act and Reporting under Section 143(3)(h) of the Act, 2013
  8. 22 May 2015
    Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013
  9. 22 May 2015
    Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities (Issued May 15, 2015
  10. 22 May 2015
    Disclaimer of Opinion on Standalone Financial Statements, Reporting on clause 143(3)(i) regarding internal financial controls is not required (This format will be added in the Appendix to SA 705)

    ILLUSTRATIVE FORMAT OF INDEPENDENT AUDITOR’S REPORTON THE STANDALONE FINANCIAL STATEMENTS OF A COMPANY UNDER THE COMPANIES ACT, 2013 AND THE RULES THEREUNDER

  11. 22 May 2015
    Clarification On Auditor’s Report In Respect Of Financial Statements Of A Company For Accounting Years Beginning Before 1st April, 2014
  12. 22 May 2015
    Auditor’s Report Unmodified opinion on the consolidated financial statements (This format will be added in the Appendix to SA 700)

    CLEAN OPINION

  13. 22 May 2015
    Auditor’s Report Modified opinion on the consolidated financial statements (This format will be added in the Appendix to SA 705)

    QUALIFIED OPINION

  14. 22 May 2015
    Application Guide on the provisions of the Schedule II to the Companies Act, 2013

    Application Guide on the provisions of the Schedule II to the Companies Act, 2013

  15. 22 May 2015
    Adverse Opinion on Standalone Financial Statements, Reporting on clause 143(3)(i) regarding internal financial controls is not required (This format will be added in the Appendix to SA 705)

    ILLUSTRATIVE FORMAT OF INDEPENDENT AUDITOR’S REPORT ON THE STANDALONE FINANCIAL STATEMENTSOF A COMPANY UNDER THE COMPANIES ACT, 2013 AND THE RULES THEREUNDER

  16. 22 May 2015
    THE COMPANIES (AMENDMENT) BILL, 2014
  17. 22 May 2015
    Directors Report_Format_CA2013

    Specimen of Director’s Report, Corporate Social Responsibility Report and Form No. AOC-2 as per Companies Act, 2013 for ready reference of our readers, which can be used for Compilation of Annual Repo...

  18. 22 May 2015
    Independent Auditor's Report
  19. 21 May 2015
    Empanelment of CA Firms with Punjab & Sind Bank for Concurrent Audit

    APPLICATION FOR ASSIGNMENT OF CONCURRENT AUDIT FOR CHARTERED ACCOUNTANT FIRM IN PUNJAB & SIND BANK (Only Online Applications will be considered. Applications submitted in other form including Hard cop...

  20. 21 May 2015
    Empanelment with United Bank of India for Concurrent/Revenue Audit

    APPLICATION FOR EMPANELMENT OF CONCURRENT/ REVENUE AUDITOR Notice for CA firms applying for empanelment as Concurrent/Revenue Auditor 1. United Bank of India invites application from practicing Firms...


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