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CAclubindia Articles


Accused cannot be compelled to give password of an electronic device during investigation proceedings

Posted by CA.Mohit Gupta 05 November 2022 7570 Views

The court held that the accused cannot be compelled to give such information and in this regard he is protected by Article 20(3) of the Constitution of India as well as Section 161(2) of Cr.P.C.



All about Financial Due Diligence

Posted by CA Ranganatha Achar K 05 November 2022 6358 Views

Financial Due diligence is a process of verification, investigation, or audit of a potential deal or investment opportunity to confirm all relevant facts and financial information and to verify anything else that was brought up during an M&A deal or investment process. Due diligence is completed before a deal closes to provide the buyer with an assurance of what they’re getting.



Due Date Calendar for the month of November 2022

Posted by CS Divesh Goyal 05 November 2022 4927 Views

Compliance Calendar for the month of November 2022



Amendments made by Finance Acts - 2008, 2010, 2011 and 2015

Posted by FCS Deepak Pratap Singh 05 November 2022 4719 Views

Amendments made by finance acts - 2008, 2010,2011 and 2015 related to the definition of "Charitable Purpose"



Key Highlights of IBBI Regulations, 2022

Posted by CS Peer mehboob 05 November 2022 1359 Views

On 31st October 2022, IBBI has amended the IBBI( Model Byelaws and Governing Board of Insolvency Professional Agencies) Regulations, 2016 vide IBBI( Model Byelaws and Governing Board of Insolvency Professional Agencies) (Second Amendment) Regulations, 2022.



Career choices for CAs in technology

Posted by Member (Account Deleted) 05 November 2022 6121 Views

In this article, for the benefit of CA aspirants and fellow CAs. I have briefly tried to cover some of the key options available for a Chartered Accountant in technology-related domains.



All about integrated reporting

Posted by Jyoti Mittal 04 November 2022 10484 Views

Integrated reporting is founded on integrated thinking which helps to demonstrate the interconnectivity (co-creation) of strategy, strategic objectives, performance, risk and incentives which further helps to identify the sources of value creation.



Meaning Of Derivative Actions under Companies Act, 2013

Posted by FCS Deepak Pratap Singh 04 November 2022 8230 Views

Derivative suits permit a shareholder to bring an action in the name of the corporation against the parties allegedly causing harm to the corporation. If the directors, officers, or employees of the corporation are not willing to file an action, a shareholder may first petition them to proceed.



Non-Compliances related to Cash Flow Statement

Posted by CA Rakesh Ishi 04 November 2022 7213 Views

Note to the financial statements of the company on Trade Receivables that there is an increase in trade receivables while comparing the outstanding balance as at the end of the previous year and the current year.



Little by little

Posted by CA Anurag Sharma 04 November 2022 3201 Views

We are living in an era of cut-throat competition and our insecurities and impatience has made it even tougher for us to survive. We want everything here and now instantly. We want success instantly, we want to become rich instantly, we want name and fame instantly, but we have forgotten the value of little steps.




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