The Reserve Bank of India (RBI) has issued the Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations2026, dated February 09, 2026, revising the External…
Insights
SEBI Mandates Reporting of AIF NAV to Depositories
27 Feb 2026Assurance
The Securities and Exchange Board of India (SEBI), vide circular dated 06 February 2026, has introduced a new reporting requirement, mandating Alternative Investment Funds (AIFs)…
SA 260 Revisited: Strengthening Communication Between Auditors and Those Charged with Governance
23 Feb 2026Assurance
Communication between auditors and those charged with governance (TCWG) is a critical element of audit quality, particularly in areas such as audit planning, risk assessment,…
Segment Reporting as a Focus Area for Regulators
16 Feb 2026Assurance
In an earlier article, Segment Reporting: A Window into Business Realities, we discussed how segment reporting under IFRS 8 and Ind AS 108, anchored in…
Ethical Considerations in Using External Experts in Assurance and Related Services Engagement
10 Feb 2026Assurance
The use of external experts is now standard in audits, reviews, other assurance engagements, and related services engagements. As financial reporting, assurance scopes and regulatory…
Budget 2026 – A Structural Reset of Safe Harbour Provisions and Fast Track APA for IT Services
02 Feb 2026Tax
Union Budget 2026 marks a subtle yet decisive inflection point in India’s transfer pricing framework.
SUBSCRIBE TO OUR INSIGHTS
We are constantly working on sharing relevant alerts & publications to keep you informed on the latest developments.