Articles by CS Divesh Goyal

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Consolidated Financial Statement

Posted by CS Divesh Goyal 11 April 2017 13149 Views

Consolidated financial statements normally include consolidated balance Sheet.



Casual vacancy of auditor

Posted by CS Divesh Goyal 25 March 2017 7268 Views

Detailed analysis on casual vacancy of an auditor



Reduction of share capital

Posted by CS Divesh Goyal 22 March 2017 10367 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 5419 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 4041 Views

Critical issue of removal of auditor



Provisions of producer company

Posted by CS Divesh Goyal 14 February 2017 3310 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 55270 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...



Filling of unaudited financial statement

Posted by CS Divesh Goyal 01 February 2017 6073 Views

Filling of unaudited financial statement




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