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How to Qualify an Audit Report: Requirements, Reasons, Impact and Comprehensive Illustrations

Author
CA. RAHUL SHARMA
21/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 917
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How to Qualify an Audit Report: Requirements, Reasons, Impact and Comprehensive Illustrations Introduction An auditor’s report culminates months of planning, risk assessment, evidence gathering and evaluation. It...

Audit Reports Around the World: A Professional Comparative Analysis of Wording, Structure, and Regulatory Nuances

Author
CA. RAHUL SHARMA
21/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 936
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Audit Reports Around the World: A Professional Comparative Analysis of Wording, Structure, and Regulatory NuancesA practitioner’s guide for qualified Chartered AccountantsExecutive SummaryThis article presents a comp...

Financial Sector Reforms and the Vision of Viksit Bharat 2047 ;Banking, Capital Markets, Insurance, Pensions and Fintech as Pillars of India’s Development Vision

Author
CA. RAHUL SHARMA
21/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 1064
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Financial Sector Reforms and the Vision of Viksit Bharat 2047 1. Introduction India has entered the Amrit Kaal with an explicit national aspiration: to transform itself into a fully developed, resilient and inclus...

Going Concern Assumption in Auditing: Principles, COVID-19 Impacts, Triggers, and Practical Illustrations

Author
CA. RAHUL SHARMA
21/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 679
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Going Concern Assumption in Auditing: Principles, COVID-19 Impacts, Triggers, and Practical IllustrationsExecutive Summary The going concern assumption is the bedrock upon which financial reporting and audit assu...

CA Exonerated for Taking Up Employment as Company Secretary After Change of COP Status and Without Undertaking Any Attestation Work: ICAI Board of Discipline – K. Ramanathan vs. CA Govind M. Joshi

Author
My Tax Expert
20/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 777
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Facts of the CaseA complaint was filed by Shri K. Ramanathan, Coimbatore, against CA Govind M. Joshi, Proprietor of M/s G.M.J. & Associates, alleging that the Respondent violated the provisions of the Chartered Ac...

Allegations of Misuse of Digital Signature, Acting as Managing Partner Without Authority and Unauthorized Audit Filings Not Proved: ICAI Board of Discipline Closes Case – Vinay Kumar Aggarwal vs. CA Nitesh Agrawal

Author
My Tax Expert
20/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 725
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Facts of the CaseA complaint was filed by CA Vinay Kumar Aggarwal against CA Nitesh Agrawal alleging professional and other misconduct in relation to activities carried out during the Respondent’s association with t...

Running Multiple Businesses While Holding Certificate of Practice, Online Advertisement and Securing Professional Work Through Non-Members Constitute Professional Misconduct: ICAI Board of Discipline Orders Removal and Fine – Sumit Gururani vs. CA Mayur Batra

Author
My Tax Expert
20/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 671
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Facts of the CaseA complaint was filed by Shri Sumit Gururani, New Delhi, against CA Mayur Batra, proprietor of M/s Mayur Batra & Co., New Delhi. The complaint alleged that the Respondent was actively involved in ...

Allegations of Issuance of Fake Income-Tax Summons to Extract Money Not Proved for Want of Evidence: ICAI Board of Discipline Closes Case – Deputy Director of Income Tax (Inv.)-III vs. CA Desh Nidhi Gupta

Author
My Tax Expert
20/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 605
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Facts of the CaseA complaint was filed by the Deputy Director, Income Tax (Investigation)-III, Jaipur, alleging that CA Desh Nidhi Gupta created and caused issuance of fake summons purportedly under Section 131 of the...

CA Reprimanded for Issuing Unbiased Certificate of Expenditure Without Adequate Verification and Addressed to “Whomsoever It May Concern”: ICAI Board of Discipline – H. G. Nagaraju vs. CA Lingaraj M. Pujari

Author
My Tax Expert
20/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 861
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Facts of the CaseA complaint was filed by Shri H. G. Nagaraju, Bengaluru, against CA Lingaraj M. Pujari alleging professional misconduct in relation to issuance of a Certificate of Expenditure dated 31 January 2017. Th...

Chartered Accountant Penalised for Acting as Promoter Director and Engaging in Business Without ICAI Permission While in Practice: Disciplinary Order in Girdhar Viramgama vs. CA Arvind Soni (ICAI)

Author
My Tax Expert
20/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 783
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Facts of the CaseThe disciplinary proceedings arose from a complaint filed by Shri Girdhar Viramgama, Surat, against CA Arvind Soni (M. No. 127992), Surat, Gujarat. The complaint related to M/s Balaji Embroidery Pvt. ...