Home Highlights June 2023 Year 2023 This

You may also like:

1. Statutory Auditor (Chartered Accountant), Cost Auditor or Secretarial Auditor has to report the fraud in the company in the prescribed manner. - Notification

2. Maintainability of suit - exclusive jurisdiction of the National Company Law Tribunal - The specific case of the plaintiff is fraud and the said fraud is to be...

3. Authority of statutory auditor to function in the company whose relative or partner is holding any security or interest of the company - The auditor directed to...

4. Constitutional validity of section 140(5) of the Companies Act, 2013 - violation of Article 14 and 21 of the Constitution of India - invocation of the section against...

5. This document discusses the responsibilities and obligations of auditors, particularly principal auditors, in conducting audits of group financial statements under the...

6. Powers and duties of auditors and auditing standards - auditors shall have access to accounts and records associate companies along with subsidiary companies - Section...

7. MAT computation - Book profit u/s 115JB - once the accounts of the company have been scrutinized and certified by statutory auditors and approved by the Company in...

8. Resignation of statutory auditors from listed entities and their material subsidiaries

9. Clandestine removal - shortages suggested by the statutory auditors - A case of clandestine removal can not be considered to be established based only upon the statutory...

10. Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC

11. Oppression and Mismanagement - siphoning of funds - The act of the appellant is certainly a negligent act but there is no material on record to infer that he has acted...

12. Companies (Auditor's Report) Order, 2016 - Notification

13. Appointment of Cost Auditor by Companies - Circular

14. Dishonour of Cheque - issuance of statutory notice to proper person or not - acquittal of accused - The High Court noted a misunderstanding by the trial court regarding...

15. CSR Policy - Rule 6 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 - as amended.