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Social Stock Exchange (Non CPE Virtual Event)
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Warm Invitation to join EIRC Award Ceremony, 2022 at The Park, Kolkata
on 18.02.23 at 3:00 p.m.
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Roshan Kumar Bajaj
13-Feb-23
CA. Roshan Kumar Bajaj Dear Sir, At the outset we would like to express
our heartfelt thankfulness for your unstinted support, valuable guidance
& unwavering commitment towards EIRC of ICAI. On behalf of EIRC, I
request your gracious presence to t
Sent Items
Faculty for training at Regional Training Institute on 14.02.2023
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Roshan Kumar Bajaj
10-Feb-23
Sir, Thank you so much for your kind consent to take up the Session of
the Audit Officers at the Regional Training Institute, C & AG. They
would be in touch with your goodself shortly. Warm Regards, CA. Ravi Kr.
Patwa Chairman Eastern India R
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Warm Invitation - Esteemed Speaker - Virtual CPE Meeting - Friday - 1st
April 2022 - 5 pm to 8 pm
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rkbajaj@jpnrgroup.com
02-Apr-22
Respected Sir, We take this opportunity to thank you for your such a
nice, informative and insightful deliberation on the topic. It was a
nice experience to the audience for their knowledge gaining. Please find
attached two photographs of the VCM to
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Presentation on AS for NCEs_EIRC, ICAI.pdf
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Presentation on AS for NCEs_EIRC, ICAI.pdf
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Accounting Standards for Non-Company Entities (NCEs)CA Roshan BajajDirector & Co-FounderJPNR Corporate Consultants Pvt.Ltd.Organized byEIRC of ICAI
Self IntrospectionAreAccountingStandardsapplicabletoNon-CompanyEntitieslikeLLPs,Partnershipfirms,SoleProprietorshipsetc.?If applicable,whichregulationorliteratureprescribescompliancewithAccountingStandardsforNCEs?Is therea separatesetof AccountingStandardsforNon-Companyentities?If thesamesetof AccountingStandardsareapplicable,whetheralltheAccountingStandardsasapplicableto a Companyshallapplyto allNon-Companyentitiesaswell?Whatif thereis a non-compliancebya Non-Companyentity?In caseof a non-compliancebyanentity,whatanauditoris requiredto do?Whomandwhereto reportsuchnon-compliance?Doesa Non-Companyentityrequiredto presentcomparatives?
ReferencesPara10.9ASalsoapplyinrespectoffinancialstat ementsauditedundersection44ABoftheIncome-taxAct,1961.Accordingly,membersshouldexaminecompliancewiththemandatoryaccountingstandardswhenconductingsuchaudit.Para10.17Inthecaseofanenterpriseotherthana company,membersshouldqualifytheirauditreportsincaseASissued,prescribedandmademandatorybytheICAIhavenotbeenfollowed.Guidance Note on Tax Audit under section 44AB of the Income Tax Act, 1961TheCentralGovernmentmay,inconsultationwiththeNationalFinancialRepor tingAuthorityconstitutedundersection132oftheCompaniesAct,2013,—(a)prescribethestandardsofaccounting;and(b)prescribethestandar dsofauditing,asrecommendedbytheInstituteofChar teredAccountantsofIndiaconstitutedundersection3 oftheChar teredAccountantsAct,1949,fora classorclassesoflimitedliabilitypartnerships.Section 34A of Limited Liability Partnership Act, 2008
IC AICouncilatits400thmeetingheldonMar c h18-19,2021consideredschemeforapplicabilityofAccountingStandardstoNCEs(Enterprises)BackgroundEffectivein respectof accountingperiodscommencingonor afterApril1, 2020Thisannouncementsupersedesearlierannouncementsof IC AIon:“HarmonizationofvariousdifferencesbetweentheAccountingStandardsissuedbyIC AIandAccountingStandardsnotifiedbytheCentralGovernment”issuedin Feb,2008to theextentapplicableto NCEs“Revisionin thecriteriaforclassifyingLevelII non-corporateentities”issuedin Jan2013.NCEshavebeenclassifiedintofourcategories–LevelI–Lar ge ,LevelII- Medium,LevelIII–S mallandLevelIV-MicroLevelI entitieshaveto complywithallaccountingstandardsasapplicableto CompaniesCertainexemptions/relaxationsprovidedto LevelII, LevelIII andLevelIVentitiesThisannouncementis notrelevantforNCEswhomayberequiredtofollowInd-ASasperrelevantregulatoryrequirementsapplicableto suchentities
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