Articles by CS Divesh Goyal

ICSI Multidisciplinary Firms: New Partnership Rules

Posted by CS Divesh Goyal 06 August 2021 3428 Views

Discover how ICSI's 2020 amendment allows Company Secretaries to form multidisciplinary firms with other professionals. Learn the new partnership rules.

ICSI Auditing Standards: A Comprehensive Guide

Posted by CS Divesh Goyal 06 August 2021 2300 Views

Understand ICSI Auditing Standards for Practising Company Secretaries. Learn about engagement, process, documentation, and forming opinions.

Companies Amendment Bill 2020: Fines & Penalties

Posted by CS Divesh Goyal 06 August 2021 1371 Views

Understand the impact of the Companies Amendment Bill 2020 on penalties, fines, and imprisonment for non-compliance. Learn about new regulations.

Annual Filing FY 2021: Key Criticalities & FAQs

Posted by CS Divesh Goyal 04 August 2021 1169 Views

Navigate critical aspects of annual filing for FY ended 31st March 2021. Get answers to common questions on financial statements, board meetings, and digital signatures.

Auditor's Duty: Reporting Director Disqualification

Posted by CS Divesh Goyal 04 August 2021 8500 Views

Learn how auditors must report director disqualifications in their audit report, covering legal provisions and practical steps for compliance.

Filing DPT-3 for Shareholder Loans: A Guide

Posted by CS Divesh Goyal 04 August 2021 2239 Views

Learn how to correctly file the DPT-3 form for loans received from shareholders. Understand which section to use and the implications for your company.

DPT-3 Filing: Is an Auditor Certificate Required?

Posted by CS Divesh Goyal 04 August 2021 20381 Views

Discover when an auditor's certificate is mandatory for filing e-form DPT-3. Learn the specific scenarios and requirements to ensure compliance.

AGM FAQs: Extensions & COVID-19 Rules Explained

Posted by CS Divesh Goyal 04 August 2021 4369 Views

Confused about Annual General Meetings (AGMs)? Get answers on extensions, COVID-19 rules, quorum, and more. Clarify your AGM queries now!

Disqualified Director FAQs: Understand the Rules

Posted by CS Divesh Goyal 04 August 2021 6200 Views

Confused about director disqualification? Get answers to common questions on reasons, implications, and how to potentially restore your DIN.

Can the Financial Statements be signed digitally?

Posted by CS Divesh Goyal 04 August 2021 23944 Views

As per the meaning of the Digital Signature and Section 134, we can opine that the financial statements of the Company can be signed either physically or digitally.