Articles by Tanuj Chandra Saxenaa
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Checklist of Secretarial audit as per LODR and Companies Act 2013
Tanuj Chandra Saxenaa 26 September 2021 at 14:19The author lists checklist of Secretarial audit as per LODR and Companies Act 2013
Issue of Preference Shares under the Companies Act 2013
Tanuj Chandra Saxenaa 25 September 2021 at 20:05Preference shares as the term implies are the shares that having priority over the equity shares. These shares contain a preferential right to receive the dividend as are declared by the company on first priority basis.
All about CARO 2020
Tanuj Chandra Saxenaa 24 August 2021 at 09:27CARO 2020 is a new concept for the issue of audit reports in case of statutory audits of companies under the Companies Act, 2013. It is applicable for all statutory audits commencing on or after 1st April 2020.
Incorporation of Incubators - Business Entrepreneurship
Tanuj Chandra Saxenaa 24 August 2021 at 09:27Under the Atal Innovation Mission, the Government is setting up Atal Incubation Centres in the public and private sector as well as scaling up Established Incubation Centres.
NBFC widens the scope of entities which can engage in factoring business via Factoring Amendment Bill 2021
Tanuj Chandra Saxenaa 24 August 2021 at 09:27A factoring business is a business where an entity acquires the receivables of another entity for an amount. However, credit facilities provided by a bank is not considered factoring business.
Standards on Review Engagements (SREs): SRE 2400 (Revised)
Tanuj Chandra Saxenaa 21 May 2021 at 09:41The main purpose of reviewing a financial statement is to allow professionals to report whether anything has caught their attention which causes them to believe that financial statements aren't prepared in all material respect.
SA 700 Audit Reporting: Forming an Opinion and Reporting on Financial Statements
Tanuj Chandra Saxenaa 19 May 2021 at 09:46SA 700 deals with the responsibility of auditors in forming their opinion on financial statements. This standard also deals with the content and form of the auditor's report that is issued as an outcome of the audit of the financial statements.
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