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Companies Law - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

New and Revised Auditors’ reporting standards (w.e.f. accounting ...

Companies Law

May 25, 2019

New and Revised Auditors’ reporting standards (w.e.f. accounting periods starting 01/04/2018)

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  1. Stringent approach towards ensuring compliance with auditing standards - importance of auditors' responsibilities in maintaining the integrity and reliability of...

  2. Powers and duties of auditors and auditing standards - required to report whether the company has adequate internal financial controls with reference to financial...

  3. Powers and duties of auditors and auditing standards - auditors shall have access to accounts and records associate companies along with subsidiary companies - Section...

  4. Time limit for making the declaration in FORM GST ITC-04 for the period period from July, 2017 to September, 2018 extended till the 31st day of December, 2018.

  5. Adoption of special auditor's report only in part - estimation made on the assessment - validity of audit report based on sampling made by the Auditor - Auditing and...

  6. Due date extended for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

  7. Statutory Auditor (Chartered Accountant), Cost Auditor or Secretarial Auditor has to report the fraud in the company in the prescribed manner. - Notification

  8. Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19

  9. GST Revenue Collections and revised estimate for the Year 2018-2019

  10. Valuation- inter-connected undertaking - related parties or not - applicability of doctrine of mutuality of interest - The fact that Appellant 1 and Appellant 2 were not...

 

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