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April 2022

Highlights of Volume 53 (Y.E. 31st March, 2022)

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•    67 Articles (an average of more than 5 articles a month) in addition to 24 Regular Features.
•    3 New Series during the year [International Taxation – MLI Series; Accountancy and Audit – CARO 2020 Series; Practice Management and Technology – Digital Workplace Series].
•    2 Reader Surveys.
•    A Unique Industry Article - JDA Structuring: A 360-degree View.
•   Annual Special Issue – Effects of the Pandemic on the CA Profession, the Economy, and the Human Psyche [July 2021].
•    Cryptocurrencies - Covered holistically under the sections on Laws and Business, Taxation & Accounts and Audit.

At a Glance: Listing of Articles Published in Volume 53

Accountancy and Audit
•    Revisiting Auditing Standards [April, 2021]
•    Audit: Building Public Trust [June, 2021]
•    CARO 2020 Series: New Clauses and Modifications: Property, Plant & Equipment & Intangible Assets [June, 2021]
•    Auditor’s Reporting – Unveiling the Ultimate Beneficiary of Funding Transactions [July, 2021]
•    Covid Impact on Internal Controls Over
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