Auditor under companies Act- Appointment and removal

To understand it clearly, an auditor is an independent professional qualified to perform audit of the organisation as per the provisions of Companies Act. Sections 138 till 148 of Companies Act deal with provisions regarding audit, auditors and accounts. Companies Act 2013 have detailed provisions for appointment, regulation. Removal and reappointment of auditors. Auditors constitute…

Unique Document Identification Number (UDIN) – a new attempt by ICSI to increase the quality of the profession of CS

  The Institute of Company Secretaries of India (ICSI) has initiated  a Unique Document Identification Number (UDIN) system in an attempted to have an increased sense of self-governance and strengthen the future practising side of company secretaries. at present the Practicing Company Secretaries are keeping registers with details of the attestation and and certifications they…