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Asia Pacific
Audit
China
Dezan Shira & Associates
Taxation affects almost all aspects of doing business in China.
Dezan Shira & Associates
To achieve full compliance, foreign invested enterprises (FIEs) in China need to follow the specified audit and tax compliance procedures established by the government.
DeHeng Law Offices
审计机关对前款所列财政收支或者财务收支的真实、合法和效益,依法进行审计监督。
Haiwen & Partners
The MOU was a first step toward resolving an impasse regarding oversight by the PCAOB of auditors of Chinese US-listed companies.
Hong Kong
Kennedys
The new Companies Ordinance (Cap 622) (the "new CO") came into force on 3 March 2014.
Clyde & Co
On 12 July 2012, the Companies Bill was passed by the Legislative Council marking a significant milestone in the development of Hong Kong’s company law.
Sit Fung Kwong & Shum
Several Provisions of the Supreme People’s Court on the Trial of Compensation Cases for Tort Involved in the Audit Business of Accounting Firms.
India
Legasis Partners
One of the greatest roadblocks on the path of sustainable and collective economic growth is the abuse of economic power and the collection of wealth through illicit means.
SKS Law Associates
This article aims to study intellectual property audit and its importance in the management of intellectual assets of organizations.
AZB & Partners
SEBI, on July 18, 2019, has issued a consultation paper on Policy Proposals with respect to Resignation of Statutory Auditors from Listed Entities.
Dhaval Vussonji & Associates
It seems that adding notes to accounts and qualifying the financial statements are no more a sufficient safety net in the minds of the statutory auditors.
TMF Group
India has implemented practices and reformed policies to improve the business climate for all investors.
S&R Associates
The roles of various gatekeepers of corporate governance, such as auditors, independent directors and credit rating agencies, has increasingly come under scrutiny as a response to the various financial scandals that shook corporate India –
Khaitan & Co
The Kotak Committee Report on Corporate Governance had recommended certain changes to the regulatory regime for group audit.
Singh & Associates
On 1ST March 2018 Union Cabinet approved the establishment and functioning of National Financial Reporting Authority, followed by approval by capital market regulator Securities Exchange Board of India.
S.S. Rana & Co. Advocates
The mode of communication channelizes transmission for linking one person to another.
DNV & Co
The CBDT has by issue of a notification no. GST 666(E) dt. 20th July, 2018 included certain clauses to be reported in the tax audit report prescribed u/s 44AB in the Form No. 3CD.
AJSH & Co
An audit is more than a formality, it is a necessity to protect your business and encourage it to thrive. Early warnings, open communication and pragmatic resolution of issues are the essential features.
Nishith Desai Associates
The High Court has now allowed the writ petition and quashed the directions for subjecting DISCOMs to CAG audits.
Khaitan & Co
This article attempts to provide a background of the relevant legal provisions and analyse the issue.
Nishith Desai Associates
Supreme Court has held that the books of account of telecom service providers would be subject to CAG audit.
D.M. Harish & Co.
Computation of profits and gains of business on presumptive basis.
Anand & Anand
Japan
Ernst & Young
Ernst & Young
Ernst & Young
Ernst & Young
New Zealand
Chapman Tripp
The Financial Markets Authority (FMA) will perform its audit quality reviews in-house, using FMA staff and contractors.
Singapore
TMF Group
TMF Singapore, a leading provider of business services to clients operating and investing globally, has received its OSPAR attestation for payroll, and is one of the first payroll service providers...
Shook Lin & Bok
These new initiatives will serve to further bolster Singapore's top position in regional corporate governance rankings and hopefully drive greater investor activity and interest.
BDO LLP
Establishing an effective internal audit function is hardly a revolutionary topic. Most if not all would agree that internal audit has a higher chance of success when it is structured on an organisation's risks and needs.
BDO LLP
The auditor's report on the financial statements, especially those of listed companies, is going to look different and be substantially longer from December 2016 onwards.
South Korea
TMF Group
Following amendments to an act ("The Act on External Audit of Stock Companies, etc") on October 31, 2017, many joint stock and limited companies operating in South Korea now have to face mandatory external audits.
TMF Group
Vietnam is no longer one of the 10 most financially complex countries in the world for business, dropping to no. 11 from no. 5 in TMF Group's second annual Financial Complexity Index 2018.
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