CAclubindia Articles


Performing Agreed Upon Procedures

Posted by Milind M. Kulkarni 03 September 2012 20695 Views

As a part of our professional work, we are often required to carry out Agreed Upon Procedures (AUP). Let us have a look at what AUP mean, what approach is required while performance of AUP and what are applicable standards issued by ICAI. Meaning AU



Strategy for clearing CA Final - Part 2

Posted by pratik jain 09 May 2021 231718 Views

Hi Friends. I want to thank all of you from the bottom of my heart for your kind words and appreciation. Please accept my sincere apology for the delay in posting this article, but I was helpless as I had other professional commitments. Most of us c



Procedure for Amendments/Changes in the Registered Firm

Posted by CS MOHIT SALUJA 03 September 2012 123765 Views

Procedure for Changes/ Amendments in the Constitution of Registered Partnership Firm The law relating to a partnership firm is contained in the Indian Partnership Act, 1932.Under Section 58 of the Act, a firm may be registered at any time (not mer



Revised procedure for filing petition to shift the reg office

Posted by CS Ankur Srivastava 03 September 2012 69803 Views

Ministry has issued a notification on 10/074/2012 and delegated the powers of section 17, 141 & 188 of the Companies Act, 1956 to the Regional Director and also change the procedure of filing the Petition for the approvals in the respective sect



Libor scandal and its implication

Posted by samir lodha 03 September 2012 20167 Views

How is the Libor setting done - BBA Libor is in use since 1986. Currently its calculated by Thomson Reuters on behalf of British Bankers Association (BBA). Libor is calculated for 10 different currencies and for 15 different maturi



Service Tax After All Amendments Upto Date

Posted by pankaj 01 September 2012 77932 Views

What is Service Tax? Whether it is direct or indirect tax? Service tax is an indirect tax levied on certain services provided by certain categories of persons/firms/agencies. Service sector was not taxed for considerably very long time. For the fir



Management of Emotions in Professional Career

Posted by CA SURENDRA KUMAR RAKHECHA 01 September 2012 18092 Views

MANAGEMENT OF EMOTIONS IN PROFESSIONAL CAREERS A Research Specially written for caclubindia users. We are mostly affected by Emotions in two circumstances When we ar



Analysis of Clarification issued by MCA Dated 9-8-2012

Posted by Nirmal Shah 01 September 2012 54789 Views

Accounting treatment of Foreign exchange fluctuation (Forex) is covered under various standards as follows: AS 10 - Forex on liabilities for FA purchase etc, AS 11 - Forex on Monetary items, forward cover forex, forex on Long term monetary items e



Cost Auditors Appointment: Penalties for Non Compliance with respect to Appointment of Cost Auditor Notified

Posted by CMA Navneet Kr Jain 01 September 2012 25871 Views

29th June, 2012 was the Last date of filing Form 23C relating to appointment of Cost Auditor (for the financial year 2012-13) with M



Ledger Scrutiny - Backbone of Statutory Audit

Posted by SANYAM ARORA 30 August 2012 172705 Views

Greetings of the Day to all the members of CCI Family. So Professionals September season is going to start & i know everyone will be busy with their respective Audits. The same thing is happening with me & i am also fed up of 6 A.M TO 10 P




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