Articles by CS Divesh Goyal
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ICSI - Multidisciplinary Firm
A CS in practice may form a multi-disciplinary firm with the member of other professional bodies as prescribed under regulations 168A and 168B in accordance with the regulating guidelines of ICSI.
ICSI - Auditing Standards
The aim of the Auditing Standards is to support a CS in developing auditing acumen, techniques and tools, to inculcate best auditing practices, and to promote standardization and uniformity.
The Companies Amendment Bill 2020 - Impact on Penalties / Fine / Imprisonment
Discussing 10 changes pertaining to Formation of Companies, Variation of shareholder's Rights, Reduction of Share Capital, Debentures and 6 more proposed in The Companies Amendment Bill 2020.
Criticalities in the annual filing for FY ended 31st March 2021
There are several criticalities in the Annual Filing for the FY ended 31st March 2021. Discussing the same from the point of view of Financial statements via 20 FAQs.
How can an Auditor report a disqualification of a director in the Audit Report?
It shall be the duty of the statutory auditor of the appointing company as well as the disqualifying company to report to the members of the company whether any director is disqualified from being appointed as a director.
How to file DPT-3 in case of Loan from shareholder?
Private Limited Companies are allowed to accept Loans from Shareholders of a Company after following the process mentioned under Section 73 of the Companies Act, 2013.
Is Auditor Certificate mandatory for DPT-3?
Nowhere in Section 73 or Rule 16, it has been mentioned about the Certificate of Auditor, but in many cases, ROC's ask for a certificate from the Statutory Auditor of the Company.
FAQs on Annual General Meeting (AGM) & Extension due to COVID 19
At an AGM, the directors of the company present an Annual report containing information for the shareholders about the company's performance and strategy.
FAQs on Disqualification of Director
If a person has been disqualified in any company due to section 167(1) such person shall be considered as ceased in all other companies wherever he was appointed as a Director.
Can the Financial Statements be signed digitally?
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.
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