Insider trading refers to trading based on non-public material information that significantly affects the price of a company’s shares when realized using this source. In many countries, insider trading is not legal and offenders are severely prosecuted. However, the nature of material information concerning the internal and external environment has led to different laws and…

A Trademark is an identity of a company, service, or product. These marks are used to distinguish the business from others and are considered Intangible assets of the owner. Businessmen and Entrepreneurs use such marks to help their services stand out with Individuality and for the public to recognize their brand without any confusion with…

CARO 2020 is a new format for issuing audit reports for statutory audits of companies under the Companies Act 2013. CARO 2020 has included additional reporting requirements in consultation with the National Financial Reporting Authority (NFRA). NFRA is an independent regulatory body for regulating the auditing and accounting profession in India. The objective of CARO…

 Under the Real Estate Regulatory and Development Act (RERA) which came into effect on May 1, 2017, real estate agents will be required to register to facilitate a transaction. All real estate agents are required to do RERA Registration. They should do so with the appropriate state regulatory authorities. This article focuses on the mandatory…

Along with being financially rewarding, a career as a Company Secretary also carries a high degree of job satisfaction. Whether a company is in the public or private sectors or an NGO, a company secretary is an essential member of the governance team. The Company Secretary (CS) is a key manager of the company. He…

Confused between what and how to choose between CA and CS? Let us discuss about what should we choose and which has better scope in the market. Two popular degrees in the Commerce discipline are Chartered Accountancy and Company Secretary. CA and CS are often chosen courses following 12 Commerce and are typically seen to…

The Securities and Exchange Board of India, vide Notification No. SEBI/LAD/-NRO/GN/2022/80 dated April 25, 2022, issued the SEBI (LODR) (Fourth Amendment) Regulations, 2022 to amend the SEBI (LODR) Regulations, 2015. The erstwhile Securities and Exchange Board, vide notification dated August 13, 2021, amended the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements)…

The Ministry of Corporate Affairs (MCA) amended Schedule III of the Companies Act 2013, October 11, 2018. Schedule III of the Companies Act 2013, provides a format for the financial statements of companies complying with Accounting Standards (AS) and Ind AS under Division I and Division II respectively. Schedule III will now apply to the…

As you know, the review area is a non-monetary reserve created by the company to operate when the market value of other assets occurs above or below the value of the book or book value. Analysis is usually used to show the effect of the difference between the market value of an asset and the…

Under the Companies Act, 2013, the government can make rules regarding the maintenance of cost records by companies engaged in the production of goods or the provision of services in certain industries and for the audit of those records. The government may appoint a cost auditor for the company at a time of its own…

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