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)…

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…

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,…

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…

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…