(CA Inter)May26/Sep26

Financial information design and implementation ( ye specific par case study rehti hai kafi baar 😂)

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Auditor shall not render following Services Memory trick - MAAFFIII M - Management Services A - Accounting & Book keeping A - Actuarial Services F - Financial Info. System (Design & Implementation) F - Financial Services Outsourced I - Internal Audit I - Investment Advisory Services I- Investment Banking Services ~ CA Elites Abhay Tiwari Share to all your friends! ❤️

Schedule VII Activities of CSR

Annual Spending Requirement

Exempt if Amount to be spent on CSR does not exceed 50 Lakh But if there is any Unspent CSR shall constitute committee

Underwriting commission icai favourite MCQ

Important ✅

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✅Important Clarification for CA Inter Sept'24 and Jan'25 (and onwards) ICAI has changed its stand. Now, in section 61, alteration of capital clause u/s 64 will require OR. Please make correction in Section 61 of Summary Book Revised last line - The capital clause of memorandum, if authorised by the articles, shall be altered by passing ordinary resolution as per Section 61 (1) of the Companies Act, 2013. ✅Conclusion - No SR for Sec 61. Only OR.

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