Companies bill 2012 with respect to chartered accountants, audits and auditors

By:

MARAGATHAVALLI, R

Material type:

Mixed materialsPublication details: 2013Description: 56-64Subject(s):

COMPANIES BILL 2012

NLM classification:

346.54066

In: CHARTERED ACCOUNTANTMSummary: The Lok Sabha has passed the much awaited companies bill 2012 and the bill, pending its passage n Rajya Sabha, is just two more steps away to be enacted as an Act of Parliament, There are many improvements in all areas hich will be witnessed whenthe Act comes into force. Provisions related to Chartered Accountants, Audits and Auditors have undergone many changes when compared to the existing Companies Act, 1956. In order to strengthen their powers and make auditors more responsible, the bill has introduced changes including new provisions, revision of old provisions and removal of redundant provisions. This article attempts to summarise those provisions.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/11	Available		P14846

The Lok Sabha has passed the much awaited companies bill 2012 and the bill, pending its passage n Rajya Sabha, is just two more steps away to be enacted as an Act of Parliament, There are many improvements in all areas hich will be witnessed whenthe Act comes into force. Provisions related to Chartered Accountants, Audits and Auditors have undergone many changes when compared to the existing Companies Act, 1956. In order to strengthen their powers and make auditors more responsible, the bill has introduced changes including new provisions, revision of old provisions and removal of redundant provisions. This article attempts to summarise those provisions.

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