Peer Review Checklist related to Preliminary Review Procedures Sl. No. Item Key Checks / Clarifications 1 Pre-audit meeting minutes Available & documented 2 Appointment letter with terms, resolution, and… Read More
IBBI Regulation 40B Filing of Forms Reporting Requirements: Structured Timelines & Penalties Introduced The Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Third Amendment) Regulations, 2025, which come… Read More
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Whether 15CA/CB compliance required in case Payment to foreign bank branch of an Indian banka case study Common scenario involving payment of interest on the buyer's credit to the foreign… Read More
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Whether Form 15CA/CB required when Transfer of Shares & No capital gains Exemption from Filing of Form 15CA/CB 31 categories of foreign remittances that are exempt from the requirement of… Read More
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Don’t rush to file your ITR Don’t rush to file your ITR" highlights the risks of filing your Income Tax Return (ITR) too early, especially before Form 26AS and AIS… Read More
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New CAG Policy of Empanelment of CA Firms/LLPs and Selection of Auditors for Financial Year 2023-24 Introduction In India, Chartered Accountant firms and Limited Liability Partnerships with at least one… Read More