Pipara & Co LLP

Research & Insights

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Forensic Audits

  • Banking Regulation Act 1949 & Forensic Audit
  • Categorization of Accounts as Fraud
  • Diversion and Siphoning of Funds
  • Categorization of accounts as fraud by bank
  • Cooperation vs Non-cooperation – trigger events for recognising a non-cooperative borrower
  • Definition of Fraud
  • Difference between Diversion of funds & Siphoning of Funds
  • Indian Contract Act with relevant sections that are applicable in the drafting of Forensic Audit Reports
  • RBI Circular on Wilful Defaulter
  • Banking Regulation Act and Forensic Audits
  • Ways to gather evidence and chain of custody
  • Indian Contract Act with relevant sections that are applicable in drafting of Forensic Audit Reports

Indian Accounting Standards (IND AS)

  • Ind AS 1 Presentation of financial statements
  • Ind AS 2 Inventories
  • Ind AS 7 Statement of cash flows
  • Ind AS 8 Accounting policy, change in accounting estimates and error
  • Ind AS 10 Events after the reporting period
  • Ind AS 12 Income taxes
  • Ind AS 16 Property, Plant & Equipment
  • Ind AS 17 Leases
  • Ind AS 19 Employee Benefits
  • Ind AS 20 Accounting of Government Grants and Disclosure of Government Assistance
  • Ind AS 21 The effects of changes in foreign exchange rates
  • Ind AS 23 Borrowing Costs
  • Ind AS 24 Related Party Disclosures
  • Ind AS 27 Consolidated and Separate Financial Statements
  • Ind AS 28 Investments in Associates and Joint ventures
  • Ind AS 29 Financial Reporting in Hyperinflationary Economies
  • Ind AS 32 Financial Instruments Presentation
  • Ind AS 33 Earning Per Share
  • Ind AS 34 Interim Financial Reporting
  • Ind AS 36 Impairment Of Assets
  • Ind AS 37 Provisions,Contingent Liabilities and Cotingent Assets
  • Ind AS 38 Intangible Assets
  • Ind AS 40 Investment Property
  • Ind AS 41 Agriculture
  • Ind AS 101 First time Adoption of Indian Accounting Standards
  • Ind AS 102 Share Based Payment
  • Ind AS 103 Business Combinations
  • Ind AS 104 Insurance Contracts
  • Ind AS 105 Non Current Assets held for sale and Discontinued Operations
  • Ind AS 106 Exploration For And Evaluation Of Mineral Resources
  • Ind AS 107 Financial Instruments Disclosures
  • Ind AS 108 Operating Segment
  • Ind AS 109 Financial Instrments
  • Ind AS 110 Consolidated Financial Statements
  • Ind AS 111 Joint Arrangements
  • Ind AS 112 Disclosure of Interests in Other Entities
  • Ind AS 113 Fair Value Measurement
  • Ind AS 114 Regulatory Deferral Accounts
  • Ind AS 115 Revenue From Contracts With Customers

Income Tax Act of India

  • Filing of TDS Returns
  • Double Taxation Avoidance Agreements in India (DTAA)
  • Non Resident Indian (NRI) – Residential Status and Taxation

Incorporations & Compliances

  • Annual Compliance of LLP
  • Association of Persons
  • Compliance for Corporates
  • Limited Liability Partnership
  • One Person Company
  • Trust

Standards of Auditing

  • Standard on auditing (SA) 200 Overall Objectives of the Independent Auditor and the Conduct of Audit in Accordance with Standards on Auditing
  • Standard on auditing (SA) 210 Agreeing the Terms of Audit Engagements
  • Standard on auditing (SA) 220 Quality Control for an Audit of Financial Statements
  • Standard on auditing (SA) 230 Audit Documentation
  • Standard on auditing (SA) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
  • Standard on auditing (SA) 250 Consideration of Laws and Regulations in an Audit of Financial Statements
  • Standard on auditing (SA) 260 Communication with Those Charged with Governance
  • Standard on auditing (SA) 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  • Standard on auditing (SA) 299 Joint Audit of Financial Statements
  • Standard on auditing (SA) 300 Planning an Audit of Financial Statements
  • Standard on auditing (SA) 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and it’s Envronment
  • Standard on auditing (SA) 320 Materiality in Planning and Performing an audit
  • Standard on auditing (SA) 330 The Auditor’s Responses to Assessed Risks
  • Standard on auditing (SA) 402 Audit Considerations Relating to an Entity Using a service Organisation
  • Standard on auditing (SA) 450 Evaluation of Misstatements Identified during the Audit
  • Standard on auditing (SA) 500 Audit Evidence
  • Standard on auditing (SA) 501 Audit Evidence – Specific Considerations for Selected Items
  • Standard on auditing (SA) 505 External Confirmations
  • Standard on auditing (SA) 510 Initial Audit Engagements – Opening Balances
  • Standard on auditing (SA) 520 Analytical Procedures
  • Standard on auditing (SA) 530 Audit Sampling
  • Standard on auditing (SA) 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures
  • Standard on auditing (SA) 550 Related Parties
  • Standard on auditing (SA) 560 Subsequent Events
  • Standard on auditing (SA) 570 Going Concern
  • Standard on auditing (SA) 580 Written Representations
  • Standard on auditing (SA) 600 Using the Work of Another Auditor
  • Standard on auditing (SA) 610 Using the Work of Internal Auditors
  • Standard on auditing (SA) 620 Using the Work of an Auditor’s Expert
  • Standard on auditing (SA) 700 Forming an Opinion and Reporting on Financial Statements
  • Standard on auditing (SA) 701 Communicating Key Audit Matters in the Independent Auditor’s Report
  • Standard on auditing (SA) 705 Modifications to the Opinion in the Independent auditor’s Report
  • Standard on auditing (SA) 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
  • Standard on auditing (SA) 710 Comparative Information – Corresponding Figures and Comparative Financial Statements
  • Standard on auditing (SA) 720 The Auditor’s Responsibilities Relating to Other Information
  • Standard on auditing (SA) 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statements
  • Standard on auditing (SA) 810 Engagements to Report on Summary Financial Statements

Indian Corporate Law

  • Section 166 of the Companies Act
  • Section 129 of the Companies Act
  • Section 166 of the Companies Act
  • Section 185 of the Companies Act
  • Section 186 of the Companies Act
  • Section 189 of the Companies Act
  • Section 447 of the Companies Act
  • Section 448 of the Companies Act
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