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Coverage of the recent BCAJ edition

Read Previous Issues of BCAJ from the Year 1969


Legal Considerations for Start-Ups – Ar...

The excitement and the rush you get when working for your own start-up is incomparable. However, in this excitement, founders often...

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March 18, 2023     Corporate and Other Laws
ATR & AQMM – Audit Reports of Audi...

Background: The roles and responsibilities of an independent auditor / audit firm are evolving continuouslytomaintain stakeholder...

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February 4, 2023     Accounting and Audit
भारत पहले – 75 Year of ...

Humans are driven by emotions. It is these emotions, that make us dream, that set the direction for our future. As we complete 75...

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January 26, 2023     News and Views

President's Message

As more and more entities are undergoing digital transformation, it is now becoming increasingly important to include the technology tools as part of our audit procedures. The term coined nowadays for the way audits would be undertaken in future is Continuous Auditing.

Amongst firms, especially small and medium sized firms today, there is a struggle for adequate technology staff / support;...

CA Chirag Doshi President


Funding for any election, whether for a Municipal Council, State, Nation, or even ICAI is a burning issue.

Recently, the five judge-bench of the Supreme Court of India (SC) struck down the anonymous Electoral Bond Scheme (EBS) as unconstitutional and directed the State Bank of India (SBI) to stop issuing electoral bonds immediately. SC held that electoral bonds violate the right to...

Dr CA Mayur B. Nayak Editor

Golden Content from 50th Years





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BCA Journal



CA Vishal Gada

I thoroughly enjoyed the editorial written by you in the November 2023 issue of BCAJ. The editorial incisively summarises the current litigation pile-up in the country and offers interesting insights. For instance, 96 per cent of the...

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CA Zubin F. Billimoria

This is with reference to the article in the October, 2022 issue of BCAJ on ‘Identification of Related Parties and Significance of Related Party Transactions’. Whilst the article is well thought of, there are certain comments...

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S. Doraiswamy

I invite your kind attention to the editorial of the journal of the month of March 2023, wherein you have highlighted the plight of small and medium trusts who are engaged solely for the cause of...

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CA Tarunkumar Singhal

The Income-tax Act, 1961 has undergone thousands of Amendments since its inception. The Finance Act, 2023 has carried out more than 125 amendments. This has been the general trend for the last several decades. As a result of frequent...

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CA Dilip M Jani

I hope this letter finds you in good health and high spirits. Firstly, I would like to extend my heartiest compliments on the smooth and seamless transition of BCAS Journal's editorship from CA Raman Jokhakar to your capable hands. I...

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CA Tarunkumar G. Singhal

This refers to the Article by CA. Kemisha Soni on the 12th Edition of the Code of Conduct issued by ICAI, effective from 1st July, 2020, published in the September 2022 issue of BCAJ. It is quite lucid, informative, and useful, giving...

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CA Vinayak Pai

The November 2022 BCAJ carried an informative article (Charitable Trusts - Recent Amendments Pertaining to Books of Accounts and Other Documents) and a thought-provoking editorial (Financial Hara-Kiri through...

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