Articles by P.R. Sethuraman
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ICAI COVID-19 Advisory: Finalising Accounts & Audits
Navigate ICAI's COVID-19 advisory for finalising accounts and audits. Understand impacts on financial reporting and audit considerations.
Can statutory auditor be appointed as an internal auditor after rotation?
Can a Statutory Auditor be appointed as an internal auditor after he ceases to be an auditor after retirement on rotation-Refer Section144 of the Companies Act 2013?
CARO 2020: What's New for Auditors & Companies
Discover the key changes in CARO 2020, including new clauses, modified reporting requirements, and implications for company audits. Learn more!
Consolidated Financial Statements: Your Guide
Understand Consolidated Financial Statements (CFSs) under the Companies Act, 2013. Learn about preparation, audit reports, and key differences in formats.
Directors Report: Companies Act 2013 Guide
Understand the Directors Report requirements under the Companies Act, 2013. Learn about content, signing, and filing procedures for compliance.
Risk in Life and in Accounts
A commerce student called Sethu moved to a new city for his graduation. His first lecture in his new college was about Accounting Risks. After the class got over one of his classmates posed a question. This is how Sethu made an effort to break the ice by participating in the discussion with his new classmates. Here is an excerpt from their discussion.
Build, Operate, Transfer
It is easy said than done owing to intricacies of financing and funding of the road building of the magnitude today required.
Fair value of Financial Guarantees under Ind AS Regime
Introduction:Before going into �Financial Guarantee� and further deep into �Corporate Guarantee�, it is better to dive into what is the
Tug of War between Tax and Duty
Tug of War between 'Tax and Duty' consequent to advent of GST and Accounting Standards - both of IGAAP and Ind AS
DPT-3 still requires clarification
Introduction:The purpose of the article is not on examinatio
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