Articles by P.R. Sethuraman

ICAI COVID-19 Advisory on Finalisation and audit of Accounts

P.R. Sethuraman 04 May 2020 at 09:55

By this time, when the Accounting and auditing community are busy with the finalization of financial statements for the year ended 2020, they might have gone through The ICAI ACCOUNTING & AUDITING ADVISORY Impact of Coronavirus on Financial Reporting and the Auditors Consideration.

Can statutory auditor be appointed as an internal auditor after rotation?

P.R. Sethuraman 23 March 2020 at 11:43

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?

What's new in CARO 2020?

P.R. Sethuraman 11 March 2020 at 10:09

Company auditor's report order (CARO) 2020

Consolidated Financial Statements (CFSs) & Audit Report on CFSs

P.R. Sethuraman 12 February 2020 at 10:22

Consolidated Financial Statements (CFSs) & Audit Report on CFSs

Directors Report under the Companies Act, 2013

P.R. Sethuraman 27 January 2020 at 17:08

(With specific reference to� Subsidiary� Associate� Joint venture companies, including in the consolidated financial statement)Introduction:Unde

Risk in Life and in Accounts

P.R. Sethuraman 10 December 2019 at 12:43

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.