NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
NEW FINANCIAL YEAR 2019-20
Web : www.rajkot-icai.org | Email : [email protected] NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
CHAIRMAN’S MESSAGE INSIDE THIS ISSUE
My Dear Professional Colleagues, Managing & Sub ...4 Committees At this juncture of my professional journey, I find it extremely gratifying and blessed to take over charge as Forthcoming events ...5 the 39th Chairman of Rajkot Branch of Western India INC - 22A ( Active Regional Council (WIRC) of The Institute of Chartered Company Tagging Accountants of India (ICAI), more so in its Platinum Identification and Verification ) Jubilee year. The trust and confidence reposed in me E Form Filling ...6 by my colleagues in the committee fills me with unparalleled joy and happiness. With pride, coupled with a sense of responsibility, I pen my first communication as Chairman. Kidney: all you should know about structure, function and disease ...9 What I firmly believe is that to do something for the CA profession is just like to serve our parents. As our parents give us the life, this profession has also given a new life to all us. Swami Vivekananda’s Synthesis of Four Yogas And according to me there is no better worship than to continuously work for the one The Ideal For who or which has given us such a beautiful life. New Civilization ...12
Glimpses of Past events ...15 As far as the agenda of this year is concerned…
As we all know, Rajkot branch has been continuously performing at its best throughout the past years and many academic, professional, students’ related and social welfare events and activities are organized by the branch. It is actually the tradition of the Rajkot Branch to improve, enhance and innovate constantly. This year also we shall continue the benchmarks set during the past years and the trend of innovation. APPEAL TO CONTRIBUTE KNOWLEDGE SHARING : There are certain new agendas to be worked upon in the upcoming year, which matters a lot!!! We wholeheartedly invite articles, professional news 1. We will try to organize joint programs with the surrounding branches of Saurashtra and updates and other useful miscellanea...... and Kutch wherein we can create a bonding between members of those branches ...... also. Please send/write to us on Rajkot Branch at
2. This year we have planned to have more number of joint lectures with Other [email protected] ...... Professional Bodies and Associations. or
3. We shall start Members’ lounge with many facilities like space for group discussion, to any of the committee ...... availability of various tax related softwares members’ library with all useful members...... professional books and online database etc.
4. The branch has already started full-fledged coaching classes as per the HO guidelines ...... and I am very happy to share with you that we have received really good support and ...... in the coming year we shall try to reach to newer heights to serve the students ...... fraternity.
2 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
CHAIRMAN’S MESSAGE
5. It shall be our endeavor to Increase importance and presence of our fraternity in government departments.
6. In addition to RRC, we shall have a one day picnic for members also.
7. We shall have more Study Circles in the form of Group Discussions.
8. We shall try to have Videography of all the seminars with prior approval of respective speaker for the benefits of members ...... at large.
9. We shall approach RMC and Other Regulatory Authorities to Name Road approaching our Institute Building as ICAI Marg.
10. We shall form one Permanent study circle groups, whereby interested members can meet every Sunday for two-three hours ...... and can discuss over all the recent topics and amendments.
Fortunately, the branch has a team of very young and enthusiastic committee members who are desperate for betterment of branch and always active. Also we are fortunate to get continuous guidance from seniors. So I think we shall be able to achieve even more than this.
And yes, suggestions are always welcome. I can be reached at: # +91 9974741312 @ [email protected]
At last, would like to conclude with my most favourite dialogue from one of my favourite movies…
Regards,
CA. Bhavin Mehta Chairman, Rajkot Branch of WIRC of ICAI
Image Courtesy: dontgiveupworld.com
3 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
MANAGING COMMITTEE 2019-20
SUBCOMMITTEE MEMBERS CHAIRMAN CA. Bhavin Mehta 9974741312 [email protected] CA. Ajay Maru
VICE CHAIRMAN CA. Vinay Sakariya CA. Ankit Kothari 9638982500 [email protected] CA. Dhaval Doshi
SECRETARY CA. Hardik Vyas CA. Gopal Sonecha 9879428512 [email protected] CA. Hemang Savjani
TREASURER CA. Jignesh Rathod CA. Khushboo Ganatra 9924516576 [email protected] CA. Maulik Tolia
WICASA CA. Deepti Savjani CA. Sidhhi Dalal CHAIRPERSON 9904347388 [email protected] CA. Tanmay Shah
MANAGING CA. Bhavin Doshi CA. Vishal Rachchh COMMITTEE 9924006399 MEMBERS: [email protected] CA. Yogesh Sangani
CA. Sanjay Lakhani 9427263462 [email protected]
BRANCH CA. Drushti Desai NOMINEE WIRC
4 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
FORTHCOMING EVENTS
Date & Time Topics 20-Apr-2019
04:00 pm to 07:00 pm Seminar on recent updates on GST incl. Real Estate Transactions
07:00 pm to 08:00 pm Interactive Session of WIRC Team with CA Members and Students
CPE : 3 hours
Fees: For CA Members: Rs.200/- + GST@18% For Young CA. Members: Rs.175/- + GST@18% For CA Students: Rs.50/-
Venue : ICAI Bhawan, Giriraj Nagar Main Road, Near Raiya Circle, Off 150 ft. Ring Road, Rajkot-360007
Member having registered with the Institute for Membership on or after January 01, 2014 shall be considered as Young CA Member for the said seminar.
Certificate Course on Forensic Accounting and Fraud Detection at Rajkot Branch
Course Fees : Rs. 23600/- ( Rs. 20000+ 18% GST )
5 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
INC - 22A ( Active Company Tagging Identification and Verification )E Form Filling
E-Form INC-22A is required to be filed pursuant to section 12 of the of the Companies Act, 2013
Once again Ministry of Corporate Affairs ( MCA) came up with another strong move by introducing a new form INC-22A which is known as e-form Active ( Active company tagging identities and verification ).
Vide notification dated 22nd February 2019 and has amended the CA. Dhaval Doshi Companies ( Incorporation ) Rules, 2014 and notified Companies ( [email protected] Incorporation ) Amendment Rule 2019 which shall come from 25th February 2019 . In Companies ( Incorporation ) Rules 2014 after rule 25 a new rule 25A has been inserted.
A. Applicability : Every company incorporated on or before December 31, 2017, shall file the particulars of the company and its registered o ce, in e-Form ACTIVE (Active Company Tagging Identities and verification) on or before 25.04.2019”
B. Not Applicable : ( Excluded Companies ) : Following Companies are not required to file INC-22A Active form. a) Struck off Companies b) Under the process of striking off c) Under liquidation or amalgamated d) Dissolved as recorded in the register e) Company Incorporate on 1st January, 2018 or after .....
C. Due date filling for INC - 22A and Fees
Sr No. Last Date Of Filling Fees 1 25th April 2019 No Fees 2 26th April 2019 onwards Rs. 10,000/-
D. Restriction for file INC-22A
Following situation in which company will be unable to file the form INC -22A
a) If Company not filed its annual Return for the F.Y 2017-18 ( i.e AOC-4 and MGT -7 etc.... ) b) If the DIN of the Director is not approved . c) If Company not appointed Company Secretary in Listed Company or Company whose paid up share capital is Rs. 10 Crores or More
6 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
INC - 22A ( Active Company Tagging Identification and Verification )E Form Filling
d) if company has not appointed MD , CEO, Manager and their absence WTD in case company is Listed company or Public Company having a paid up share capital is Rs, 10 Crore or More. e) Company has not appointed CFO ( Chief Financial o cer ) in case company is Listed company or Public company having paid up share capital is Rs. 10 Crore or More f) if the appointment of Statutory Auditor and Cost Auditor is not done. E. Details Required in INC - 22A:
a) Company Name , Address and CIN b) Latitude and Longitude details of Registered O ce c) Email Id of the company d) enter OTP for email id of the company e) Details of Statutory Auditor ( Name , PAN , Membership Number , FRN and Period of appointment ) f) Details of Cost Auditor ( If Applicable ) g) Number of Directors , Name , DIN , Status of DIN h) Details of MD/ CFO/ WTD i) Details of Company Secretary j) SRN Number of AOC-4 / MGT- 7 filed for the F.Y 2017-18
F. Mandatory Attachment :
a) Photograph of Registered O ce of Company External Building & Photograph of Registered o ce of Company Inside o ce showing therein at least one Director or Key management person who will a x his/her digital sign to form INC-22A b) Latitude and Longitude of Registered o ce One can go on this link, https://www.latlong.net/put the location of the registered o ce of the company. You will get longitude and latitude of the registered o ce.
G. Email OTP Verification : Form INC 22 A is E-form in this details of company email id is required. One submission form will generate OTP and send to Email ID of Company. Same OTP need to be mentioned for verification of E-form.
H. Consequence for Non Filling INC - 22A Active Form a) The Status of the Company will be marked as " Active- Non- Complaint" b) The Company is not able to file the below mentioned form with MCA as and when event based information or changes made in the company SH- 07 ( Change in Authorized Share Capital ) PAS - 03 ( Change in Paid Up Capital ) DIR - 12 ( Change in Directorship ) INC-22 ( Change in Registered o ce ) INC-28 ( Amalgamation and de-merger)
7 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
INC - 22A ( Active Company Tagging Identification and Verification )E Form Filling
c) Shall also be liable for action under sub- section (9) of section 12 of the Companies Act, 2013, which reads that if the Registrar of Companies has reasonable cause to believe that the company .....is not carrying on any business or operation he may cause a physical verification of the Registered .....O ce of the Company in such manner as may be prescribed and d) if any default is found to be made in complying with the requirement of section 12(1) of the Companies Act, 2013 ( intimation of registered o ce) he may without prejudice to the provisions of levying of penalty under section 12(8) (which is to the company and every o cer in default to pay penalty of Rs.1000/- for every day during which the default continues but not exceeding Rs.1 Lac) initiate action for the removal of name of the company from the Register of Companies under chapter XVIII.
I. Digitally Sign Requirement : a) One Director in Case of One Person Company b) In Case of Company other than OPC Form shall be signed by One Director , One KMP or Two Director
J. Certification : Certification in e Form INC - 22A will mandatory from Chartered Accountant , Company Secretary and Cost Accountant in whole time practice.
K. Conclusion : MCA has come up with this new e-Form INC 22A to resolve various issues like vanishing ....companies to defraud the investors, authorities etc, incorrect address of Registered O ce due to ....which unable to send Notices, use of inactive companies during demonetization period.
Disclaimer : All Readers are advised to refer relevant provision of law before applying or accepting any of the point mentioned above. Author accepts no responsibility whatsoever and will not be liable for any losses, claims or damages which may arise because of the contents of this write up.
8 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Kidney: all you should know about structure, function and disease
The kidneys are a pair of bean-shaped organs present in all vertebrates. They remove waste products from the body, maintain balanced electrolyte levels, and regulate blood pressure. In this article, we will look at the structure and function of the kidneys, diseases that affect them, and how to keep the kidneys healthy. Each kidney weighs 125–170 grams (g) in males and 115–155 g in females.Blood enters the kidneys through the renal arteries and leaves through the renal veins. The kidneys are relatively small organs but Dr. Sandeepsinh Zala receive 20–25 percent of the heart's output. M. B. B. S, PGCIH [email protected] Function:
The main role of the kidneys is to manage fluid levels, electrolyte balance, and other factors that keep the internal environment of the body consistent and comfortable. Some of the functions are as below.
Waste excretion: The kidneys remove a number of waste products and get rid of them in the urine. Two major compounds that the kidneys remove are urea and uric acid . Reabsorption of nutrients: The kidneys reabsorb nutrients from the blood and transport them to where they would best support health.
Maintaining pH: In humans, the acceptable pH level is between 7.38 and 7.42. Below this boundary, the body enters a state of acidemia, and above it, alkalemia.Outside this range, proteins and enzymes break down and can no longer function. In extreme cases, this can be fatal.The kidneys and lungs help keep a stable pH within the human body. The lungs achieve this by moderating the concentration of carbon dioxide.
Regulating blood pressure: The kidneys regulate blood pressure when necessary, but they are responsible for slower adjustments.Anything that alters blood pressure can damage the kidneys over time, including excessive alcohol consumption, smoking, and obesity.
Diseases:
Below are the some diseases for general knowledge purpose
1-Diabetic nephropathy: Symptoms are like Headaches,tiredness,nausea, swollen legs,itchy skin, .....Kidney stones..
2-Kidney infections: These tend to result from bacteria in the bladder that transfer to the kidneys...... Symptoms include lower back pain, painful urination, and sometimes fever. Changes in the urine .....may include the presence of blood, cloudiness, and a different odor
9 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Kidney
3-Renal failure: In people with renal failure, the kidneys become unable to filter out waste products .....from the blood effectively.If an injury causes kidney failure, such as the overuse of medication, the .....condition is often reversible with treatment.If the cause is a disease, however, kidney failure often .....does not have a full cure.
4-Kidney hydronephrosis: This means "water on the kidney."It usually occurs when an obstruction .....prevents urine from leaving the kidney, causing intense pain.
Some of the most common causes of kidney damage include:
Analgesics: Using pain medication over a long period of time might result in chronic analgesic nephritis.Examples include aspirin, acetaminophen, and non-steroidal anti-inflammatory drugs (NSAIDs)
Lithium: Doctors prescribe lithium to treat schizophrenia and bipolar disorder. However, lithium might cause nephropathy with long-term use. Despite the risk, a person can avoid the negative effects of lithium with close medical supervision.
Chemotherapy agents: The most common type of kidney issue in people with cancer is acute kidney injury. This might be due to the intense vomiting and diarrhea that are common side effects of chemotherapy.
Alcohol: Alcohol alters the kidneys' ability to filter the blood. It also dehydrates the body, making it harder for kidneys to redress internal balances, and increases blood pressure, which can also hinder the kidneys.
Maintaining kidney health:
The follow are suggestions for keeping the kidneys healthy and avoiding kidney disease
Eat a balanced diet: Many kidney problems result from high blood pressure and diabetes. As a result, maintaining a healthy diet can prevent several common causes of kidney disease. The National Heart, Lung, and Blood Institute (NHLBI) recommend the DASH diet for maintaining healthy blood pressure.
Get enough exercise: Exercising for 30 minutes every day can reduce the risk of high blood pressure and obesity, both of which put pressure on kidney health.
Drink plenty of water: Fluid intake is important, especially water. Around 6 to 8 cups per day can help improve and maintain kidney health.
Supplements: Be careful when taking supplements, as not all dietary supplements and vitamins are beneficial. Some can harm the kidneys if a person takes too many.
10 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Kidney
Salt: Limit sodium intake to a maximum of 2,300 milligrams (mg) of sodium each day. Alcohol: Consuming more than one drink per day can harm the kidneys and impair renal function.
Smoking: Tobacco smoke restricts blood vessels. Without adequate blood supply, the kidneys will not be able to complete their normal work.
Over-the-counter (OTC) medications: A drug is not harmless simply because a person does not need a prescription to get it. Overusing OTC drugs, such as ibuprofen and naproxen, can damage the kidneys.
Screening: Anyone with high blood pressure or diabetes should consider regular kidney screening to help spot any possible health issues.
Diabetes and heart disease: Following the doctor's recommendations for managing these conditions can help protect the kidneys in the long term.
Sleep and stress control: The National Institute of Diabetes and Digestive and Kidney Diseases (NIDDK) recommend getting 7 to 8 hours of sleep each night and seeking out activities to reduce stress.
Keeping the kidneys in full working order is essential for overall health...
11 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Swami Vivekananda’s Synthesis of Four Yogas The Ideal For New Civilization
Our present civilization is passing through a great crisis. There is an urgent need to usher in a new civilization based on spiritual culture for our survival.
Our achievements in the field of Science and Technology are phenomenal. The communication technology has advanced so much that geographical distance has been reduced; the world has become a ‘global village’. One can communicate instantly through internet, telephone, ISD etc. The paradox of the present civilization is –one can Swami Nikhileswarananda Head, Shri Ramkrishna Ashrama communicate easily with one’s friend living thousands of kilometers away sitting on a sofa through ISD but there is no communication for many days with his brother or wife sitting on the same sofa! Human relationships have become artificial. There is phenomenal increase in the number of suicides, psychic patients, drug addicts, violence etc. all over the world. Contrary to our belief the phenomenon is more prominent in the so-called developed and a uent countries.
The Oxford dictionary has added a new word –– ‘A uenza’. This is a disease a icting the a uent people. In USA, the wealthy are taking steps to ensure that their kids do not fall victims to a uenza--the moral, emotional and practical problems associated with having too much money. (The Times of India, Ahmedabad, 13th March, 2002). Some time back London School of Economics carried out Happiness Survey and found out that Bangladesh, India and other developing countries were for ahead in term of happiness compared to developed countries like USA, U.K., Canada, Japan, Netherlands, etc. (Gujarat Samachar 11-12-1998)
According to the report of World Health Organisation 10 lac people committed suicide in the year 2000. WHO is worried over this phenomenon of increased rate of suicide and has decided to celebrate 10th September as ‘Suicide Prevention Day’ in collaboration with International Association of Suicide Prevention. (Fullchhab, Rajkot, 08-09-2003).
Derek Humphrey the founder of Hemlock Society wrote the book-‘The Final Exit’. It became a best–seller. What is written there? The ways of committing suicide. Similarly, in Japan, Tsurumi Wataru’s book ‘Kanzen Jisatsu Manual’ (The Complete Manual of Committing Suicide) became the best seller. Some people were found to have committed suicide with the book in their hands! In France also the book ‘Suicide-user’s Instructions’ became the best seller.
According to the comprehensive Health Report prepared for the first time by Japanese Ministry of Health, 42% of salaried workers aged 44 and above, are suffering from one or other kind of mental problem leading to insomnia, stress and depression. According to National Institute of Mental Health, USA on an average at least one person in every family is regularly visiting a psychiatrist. According to Chicago based Research Corporation, the executives and employees are so much under tension that 40% companies are conducting regular courses on stress management. Samuel P. Huntington in his book “The clash of civilizations and the remaking of the World Order, (considered as ‘one of the most important books to have emerged since the cold war,’) writes: “Far more significant than economics and demography are problems of moral decline, cultural suicide, and political disunity in the West. Oftpointed-to manifestations of moral decline include:
12 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Swami Vivekananda’s Synthesis of Four Yogas - The Ideal For New Civilization
1. Increase in antisocial behavior, such as crime, drug use, and violence generally; 2. Family decay, including increased rates of divorce, illegitimacy, teen-age pregnancy, and single .....parent families; 3. At least in the United States, a decline in ‘social capital’, that is, membership in voluntary .....association and the interpersonal trust associated with such membership; 4. General weakening of the ‘work ethic’ and rise of a cult of personal indulgence; 5. Decreasing commitment of learning and intellectual activity, manifested in the United States in .....lower levels of scholastic achievement.
(‘The Clash of civilizations and the remaking of the World Order—Samuel P. Huntington – p380-382)
Danah Zohar in her latest book ‘Spiritual Intelligence—the ultimate intelligence’ rightly points out that development of IQ (Intelligece Quotient) or EQ (Emotional-Quotient) is not enough, SQ- (spiritual quotient) is very important for ultimate success and fulfillment in life. To illustrate she gives a beautiful example.
An American businessman was standing on the jetty of a Mexican coastal village when a small boat with just one fisherman docked. Inside the boat were several large yellowfintuna. The American complimented the Mexican on the quality of his fish and asked how long it had taken to catch them.
The Mexican replied, ‘Only a little while.’
The American then inquired why he didn’t stay out longer and catch more fish.
The Mexican said he had enough to support his family’s immediate needs.
The American then asked, ‘ But what do you do with the rest of your time?’
The Mexican Said, ‘ I sleep late, fish a little, play with my children, take siesta with my wife, Maria, stroll into the village each evening where I sip wine and play guitar with my amigos. I have a full and busy life, Senor.’
The American scoffed, ‘ I am a Harvard MBA and could help you. You should spend more time fishing and with the proceeds buy a bigger boat. With the proceeds from the bigger boat you could buy several boats. Eventually you would have a fleet of fishing boats. Instead of selling your catch to a middleman you would sell directly to the processor, eventually opening your own cannery. You would control the product, processing and distribution. You would need to leave this small coastal fishing village and move to Mexico City, then Los Angeles and eventually New York, where you would run your expanding enterprise.’
The Mexican fisherman asked, ‘But Senor, how long would this take?’
To which the American replied, ‘Fifteen to twenty years.’
‘But what then, Senor?’
13 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Swami Vivekananda’s Synthesis of Four Yogas - The Ideal For New Civilization
The American laughed and said that was the best part. ‘When the time is right you would sell your company stock to the public and become very rich. You would make millions.’
‘Millions, Senor? Then What?’
The American said, ‘Then you would retire. Move to a small coastal fishing village where you would sleep late, fish a little, play with your kids, take siesta with your wife, stroll to the village in the evening where you could sip wine and play your guitar with your amigos.’
Commenting on this example, Danah Zohar says:
“We can easily see that the American businessman in this story is spiritually dumb, while the Mexican fisherman is spiritually intelligent.
Why? The fisherman has an intelligent sense of his own deep life’s purposes, his own deepest motivations. He has evolved a lifestyle that meets his own and his family’s needs, he takes time for the things that matter to him, he is at peace, he is centered. The American businessman, on the other hand, is a child of his own spiritually dumb culture. He is driven, he has to achieve for the sake of achievement, he is out of touch with those things in life that deeply motivate someone like the fisherman, he has absorbed goals that make no sense just because he learned them at Harvard. The fisherman will most likely live a long life and die at peace. The businessman is set for a coronary at fifty-five and will die feeling he never achieved his goal.”
[Spiritual Intelligence – The ultimate intelligence – by Danah Zohar and Ian Marshal published by Bloomsbury, London p. 282)
People all over the world are in tension. What is the cause? One of the important causes is ‘consumerism’ which has brought in its wake, Noogone Neurosis (which makes the people believe in themselves as ‘economic animals’’ in the words of Alvin To er), ‘Hedonistic paradox’ (the more a person seeks happiness outside, the more he gets away from it), a uenza etc. According to Eric Fromm ‘man’ himself has become a commodity. He pointed out in his book ‘To have or To Be’ that a person is judged unfortunately by what property he has amassed rather than how great he is in term of character. Most of the people nowadays believe that H is directly proportional to M where H means happiness and M means Money. The statistics reveal that reverse is true;the more a uent nations are having more number of suicides and psychic patients. That does not mean that economic prosperity is not important. It only means mere prosperity cannot bring peace of mind and fulfillment of Life.
In search of peace the modern man is going madly after sense enjoyment but is not getting peace of mind. Vedanta says “Vain is the search for lasting peace in external objects, search within yourself”. The source of infinite knowledge and bliss the atman is present in each and every human being; by realizing this self one obtains peace that is everlasting Kathopanishad says--- to be continued...
14 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Glimpses of Past Events
Changeover Ceremony on 28th February, 2019
15 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Glimpses of Past Event
Seminar on International Women's Day on 08th March, 2019
16 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Glimpses of Past Event
WIRC Award Ceremony on 13th March, 2019
17 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Glimpses of Past Event
Full Day Seminar on Bank Audit on 17th March, 2019
18 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Glimpses of Past Event
Full Day Seminar on Bank Audit on 24th March, 2019
Expectations from Bank Branch Auditor and Common mistakes in Audit Report / MOC / Certificates on 22nd March, 2019
19 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Glimpses of Past Event
Interactive meet with Hon’ble CA. Suresh Prabhu, Minister of Commerce and Industry and Civil Aviation - Government of India
20 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Glimpses of Past Event
Interactive meet with Hon’ble CA. Suresh Prabhu, Minister of Commerce and Industry and Civil Aviation - Government of India
21 NEWSLETTER Rajkot Branch of WIRC of the Institute of Chartered Accountants of India
Glimpses of Past Event
Interactive meet with Hon’ble CA. Suresh Prabhu, Minister of Commerce and Industry and Civil Aviation - Government of India
HELP US TO SERVE YOU BETTER To Start Receiving SMS & E-mails From Branch Please Send Your Details At [email protected]
DISCLAIMER:
The views and opinions expressed or implied and the material in the publication may not be reproduced. Unsolicited articles and transparaencies are sent in at the owners risk and publisher accepts no liability of loss or damage. Material in the publication may no be reproduced, whether in part or in whole, without the consent of Branch/ICAI. It is “For Private Circulation only”.
RAJKOT BRANCH OF WIRC OF INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA ICAI BHAVAN, Giriraj Nagar Main Road, Nr. Raiya Circle, Off 150 Feet Ring Road, Rajkot—360007 Tel. : 0281 — 2582411-13 | Web: www.rajkot-icai.org | Email: [email protected]
22