India: Audit

The proposed amendment to Section 144 of the Companies Act, 2013 introduces a three-year cooling-off period prohibiting outgoing auditors from rendering non-audit services to the company, its holding, or subsidiaries.

Hundreds of businesses have found the last VAT filing cycle rushed and messy, and for genuine reasons. Over the past couple of years, FTA audits of UAE SME activity have significantly intensified, particularly between 2023 and 2024.

Within most multinational groups, transfer pricing is still perceived primarily as a technical compliance function. It is frequently treated as a year-end margin exercise — a benchmarking study intended to ensure that operating profit falls within a statistical range. Boards often view it as a documentation issue, while finance teams approach it as a provisioning variable.

The Environment Audit Rules, 2025, notified by the Ministry of Environment, Forest and Climate Change on 29th August 2025, is a strategic step towards strengthening regulatory compliance with the country's environmental...

CBDT vide press release dated September 25, 2025 provides relaxation by extending the time limit for furnishing the Report of Audit, prescribed to be filed under any provisions...

The Real Estate (Regulation and Development) Act, 2016 (RERA Act) was introduced by the Government of India to bring transparency, accountability, and discipline into the real estate sector. Following this.

On 20th June 2025, UDIN Directorate of ICAI announced that the information regarding Auditor's Opinion, henceforth, would be required to be filled in, while generating UDIN...

We are pleased to feature this guest article by white collar attorneys from the Law Offices of Panag & Babu, Sherbir Panag and Jaskaran Bhullar.

Regulation 23 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (LODR Regulations) inter alia requires listed entities to obtain the approval...