/ / t t t t Skip link Organizational Logo Outlook Sent Items// / / RB To: Roshan Kumar Bajaj / / /// / / / / /Teams call // / /      2 CHAIRMAN-EIRC C C Sign in / / // Empty // Empty // Empty // Empty To Do Empty Word Empty Excel Empty PowerPoint Empty OneDrive Empty // / / HomeHome ViewView HelpHelp /// / Social Stock Exchange (Non CPE Virtual Event) 5:00 PM /// / /// /New mailNew mail (N) Create a new email message. //// /// /DeleteDelete (Delete) Delete this message. //// /// /ArchiveArchive (E) Move this message to your archive folder. /// /ReportReport Report this message as phishing. //// /// /SweepSweep Make a rule around the selected email authors. /// /Move toMove to (V) Move to a folder. /// / /// /ReplyReply (R / Ctrl+R) Reply to this message. /// /Reply allReply all (Shift+R / Ctrl+Shift+R) Reply all to this message. /// /ForwardForward (Shift+F / Ctrl+Shift+F) Forward this message. //// /// /Quick steps /// / /// / Quick steps /// / /// /Read / UnreadRead / Unread (Ctrl+Q / Ctrl+U) Mark this message as read or unread. /// /Categorize (C) Categorize this item. 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Fix this in storage settings. / / / / Results /// /Filter All results Warm Invitation to join EIRC Award Ceremony, 2022 at The Park, Kolkata on 18.02.23 at 3:00 p.m. /// / 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 /// / 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 Sent Items / / / / Warm Invitation - Esteemed Speaker - Virtual CPE Meeting - Friday - 1st April 2022 - 5 pm to 8 pm /// / /// / 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 Sent Items Presentation on AS for NCEs_EIRC, ICAI.pdf Attachment thumbnail Attachment thumbnail Inbox selected Alt Windows, hvezrtuh, mvh, gh, szh, aph, 00h, nh, dh, oh, reh, sph, rph, rah, fwh, wh, uh, yh, zh, an Presentation on AS for NCEs_EIRC, ICAI.pdf / /Print / /Save to OneDrive / /Show email / / / / 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)BackgroundEffectivein respectof accountingperiodscommencingonor afterApril1, 2020Thisannouncementsupersedesearlierannouncementsof IC AIon:“HarmonizationofvariousdifferencesbetweentheAccountingStandardsissuedbyIC AIandAccountingStandardsnotifiedbytheCentralGovernment”issuedin Feb,2008to theextentapplicableto NCEs“Revisionin thecriteriaforclassifyingLevelII non-corporateentities”issuedin Jan2013.NCEshavebeenclassifiedintofourcategories–LevelI–Lar ge ,LevelII- Medium,LevelIII–S mallandLevelIV-MicroLevelI entitieshaveto complywithallaccountingstandardsasapplicableto CompaniesCertainexemptions/relaxationsprovidedto LevelII, LevelIII andLevelIVentitiesThisannouncementis notrelevantforNCEswhomayberequiredtofollowInd-ASasperrelevantregulatoryrequirementsapplicableto suchentities / / / / / / //////////////////////////////////////////////////////////////////////..... / /