Articles by CS Divesh Goyal

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Consolidated Financial Statement

Posted by CS Divesh Goyal 11 April 2017 13147 Views

Consolidated financial statements normally include consolidated balance Sheet.

Casual vacancy of auditor

Posted by CS Divesh Goyal 25 March 2017 7266 Views

Detailed analysis on casual vacancy of an auditor

Reduction of share capital

Posted by CS Divesh Goyal 22 March 2017 10366 Views

Reduction of share capital

Compounding of offences - Where no specific penalty prescribed under the section

Posted by CS Divesh Goyal 08 March 2017 5960 Views

Under the relevant provisions of the Companies Act, 2013, offences committed under the Act entail penal consequences by way of fine, or imprisonment or both.

Whether SPICE - Ease of doing business

Posted by CS Divesh Goyal 08 March 2017 5418 Views

The SPICe form was introduced with a function to prepare E-MOA & E-AOA (Electronic MOA/ AOA)

Strike off of companies / Dissolution of company - New provision

Posted by CS Divesh Goyal 28 February 2017 4520 Views

Strike off of companies / dissolution of company - New provision

Critical issue of removal of auditor

Posted by CS Divesh Goyal 23 February 2017 4039 Views

Critical issue of removal of auditor

Provisions of producer company

Posted by CS Divesh Goyal 14 February 2017 3309 Views

Companies Act has allowed primary producers to organise themselves to gain a maximum profit from the market-oriented economy.

Appointment of statutory auditor under companies act, 2013

Posted by CS Divesh Goyal 04 February 2017 55268 Views

Audit is an examination of accounting records undertaken with a view to establish the correctness or otherwise of the transactions reflected therein. It involve...