Page 12 - Quick Insights Book 2022
P. 12
Foreword 3
Message from Vice President 5
Preface 7
Introduction 11
1. History of Accountancy 17
2. Chartered Accountants in India–A glimpse 21
3. Insolvency Professional 23 Annexure 3 : NABARD Norms ......................................................117
4. Registered Valuer 27 Annexure 4 : Government Scheme ..............................................119
5. Goods and Service Tax 31
Annexure 5 : Tendering Guidelines issued by ICAI......................122
6. Information technology 36
Annexure 6 : Public Sector Banks ................................................124
7. Direct Taxation 54
Annexure 7 : Private Sector Banks .............................................125
8. International Taxation 62 ntents
Annexure 8 : Important Links Related to Trade Measures ..........126
9. Companies Act, 2013 74
Annexure 9 : Important Links Related to Intellectual
10. Arbitration 77 Property Rights ........................................................128
11. Prevention of Money Laundering Act 80 Annexure 10 : Important Links Related to International
12. Insurance Companies 83 Organizations ...........................................................129
Contents
Contents
13. Local Bodies 86 Annexure 11 : Global Accounting Bodies .......................................130
14. Special Economic Zones (SEZ) 89 Annexure 12 : Revised Minimum Recommended Scale of
Fees for the Professional Assignments done
15. Non-Banking Financial Companies (NBFCs) 96 by The Chartered Accountants ...............................135
16. Indian Accounting Standards (Ind AS) 100
Annexure 13 : MoU/MRA/Joint Declarations signed with
17. Internal Audit 102 Foreign Bodies ........................................................141
18. Audit Bureau of Circulations (ABC audit) 105 Annexure 14 : Revised Guidelines of Network ...............................142
C
19. Securities and Exchange Board of India (SEBI) 107 Annexure 15 : ICAI Rules of Merger & Demerger of CA Firms .....167
20. World Bank and Royal Audit of Bhutan 114 Annexure 16 : Multi Disciplinary Partnership ..................................179
Quick Insights on Professional Opportunities for Chartered Accountants xi
