CAclubindia Articles


FAQ on New Companies Act, 2013- Auditor's Rotation

Posted by CA Sripriya K 16 June 2015 26200 Views

We have been the Statutory Auditors of XYZ Private Limited for 20 years now. Can we sign the financial statements as auditors for YE March 31, 2015. Or should be pave way for another firm on account of Audit rotation. Although Sec 139(2) makes



SS1 - A critical analysis

Posted by Ramaswami Kalidas 16 June 2015 16227 Views

IntroductionSection 205 of the companies Act,2013, (herein after referred to as �The Act�)inter alia, enjoins upon the Company Secretary to ensure that the company complies with the applicable Secretarial Standards. The Explanation under



From hotel room to semi finals of the french open

Posted by Nimish Goel 15 June 2015 12383 Views

I recently read a news article how Timea Bacsinszky reached the semi-finals of the French Open 2015. The article can be read on:http://www.independent.co.uk/sport/tennis/french-open-2015-former-hotel-worker-timea-bacsinszky-checks-into-semifinals-10



Give your mind the creative kick (that it badly needs)

Posted by Rohit Jain 15 June 2015 10791 Views

�Tere bina kick mujhe milti nahi� is the lyric from the popular Salman khan movie �Kick� released in 2014. The reference to a kick in that movie is different from what we need in our life. Kick in our sense means a spark, a jo



Utilization of time after exam

Posted by Vikash Maheshwari 15 June 2015 13201 Views

May exams are long over..all those who appeared are now relaxed..awaiting results..unwinding from the gruesome time all have been through.The saga of May-Nov-May seems never ending.Some make it..some again go through the grill�success delayed



Positioning of internal audit in corporate framework

Posted by CA. Atul Khurana 15 June 2015 10100 Views

CONTENTS: Introduction Scope Internal Audit in corporate framework Principles of Internal Audit ICAI�s Standards on internal audit Internal Audit process Benefits ConclusionIntroduction: Int



Disclosures required on the website of the company

Posted by CS DHANAPAL 15 June 2015 47770 Views

One of the most outstanding features of the current regulatory era is the dedicated thrust and reliance on disclosure norms. Companies Act, 2013 an ambitious Act which has overhauled almost all the provisions dealing with the management and administr



Some recent case decisions on important issues

Posted by manoj sethia 15 June 2015 20016 Views

Stay on Demand.�Stay on demand should be granted till the disposal of appeal where assessment was framed exparte u/s 144 of the Act. Whose fault was, for passing ex-parte order is immaterial for the proceedings of stay.� ACIT vs. Anirban



SEBI- The Securities Market Regulator

Posted by Amit Bavishi 15 June 2015 8987 Views

SEBI has been formed under SEBI Act, 1992. SEBI Act, 1992 has come into force with effect from 30th January, 1992. SEBI is a body corporate having perpetual succession and common seal. Further, being a body corporate, it has its separate property, co



Requirement of Form 15CA & Form 15CB

Posted by srinivasan 13 June 2015 275931 Views

Analysis of Form 15CA & 15CB requirement for payments made for import of goods Back ground of the issueProvisions of Sec. 195(6) of the income tax act got amended by the Finance Act 2015 and it comes into force with effect from 1-6-2015. As per




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