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…

The Reserve Bank of India (RBI) has recently issued the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, following a comprehensive…

Risk-based auditing is central to an effective audit, as it enables audit effort to be directed to areas of higher risk of material misstatement (RoMM),…

Against the backdrop of the implementation of the New Labour Codes, the revised definition of 'wages' under the four Labour Codes, including the Code on…

At its meeting on 17 December 2025, the SEBI Board (the decision-making body within SEBI) approved the new SEBI (Mutual Funds) Regulations, 2026, replacing the…

The Ministry of Corporate Affairs (MCA) has continued its focus on ease of doing business by further expanding the eligibility criteria for classification as a…

On 21 November 2025, The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and The Occupational Safety, Health…

Fair value has a central measurement basis in financial reporting, yet it is inherently subjective, often involving multiple assumptions and significant judgment. It provides users…

The Securities and Exchange Board of India (SEBI) on 1 November 2025 has notified the SEBI (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations,…