Company Law

SA 700 series is a set of auditing standards issued by the ICAI that deal with the auditor’s responsibility to […]

Background The Companies (Auditor’s Report) Order (hereinafter ‘CARO’), 2020 Report has been applicable since the FY 2021-22. Thus making this

What is Corporate Social Responsibility (CSR)? Corporate Social Responsibility (CSR) is the idea that a company should play a positive

Introduction  Non Compliance of the provisions of any Act would attract its penal provisions. These penal provisions in the new Act are more stringent. The penal provisions in this Act may be classified into three categories as detailed below:  Officer who is in default  Section 2(60) of the Act defines the term defines the terms ‘officer who is in default any provision in this Act which enacts that an officer of the company who is in default any penalty or

The audit of liabilities is primarily directed at ensuring that all known liabilities have been properly accounted for since material

The Ministry of Corporate Affairs has launched a new way of e-filing for LLP on MCA21 portal. All LLP filings

INTRODUCTION Due Diligence (DD) is a word which has gained more popularity in the recent past, due to various legal

Section 188 of Companies Act, 2013 contains the Provisions of Related Party Transactions, which are to be complied by the

summarise sections 185 & 186 and understand the provision of relevant acts Detail Analysis of these sect0069ons Part I Section

Under the old regime of Companies Act, 1956 the provisions were not as stringent as now under new regime of