1. Compendium of Modifications, EOM and KAM in Audit Reports (As per SA 701, SA705, SA 706)

CA Parivaar has published ‘Compilation of KAM, EOM and Modifications in Audit Report (As per SA 701, SA 705, and SA 706)’. The publication comprises of 467 audit reports of listed companies for the financial year 2018-19, covering 122 different industries.

This compilation is an excellent tool for our members to understand the practice being followed by auditors regarding disclosure of KAM, EOM and Modifications in the audit report across different industries. I am sure this publication will act as a useful source for benchmarking the disclosures relating to KAM, EOM and modifications in the audit report.

2. Guide to COVID-19 disclosures in Auditor’s Report and Financial Statements

CA Parivaar has published ‘Guide to COVID-19 Disclosures in Auditor’s Report and Financial Statements’.

The publication contains an exhaustive compendium of COVID 19 related disclosures in the Auditor’s Report and Financial Statements covering 54 Annual Reports of BSE 100, listed companies for the Financial Year 2019-20, spanning across 14 diverse sectors. This publication also contains various guidelines and advisory issued by ICAI, SEBI and MCA related to COVID 19 disclosures in the Auditor’s Report and Financial Statements.

This compilation is an excellent tool for our members to understand the practice being followed by auditors and companies regarding disclosure of Covid 19 across different industries in different sectors. I am sure this publication will act as a useful source for benchmarking the Covid 19 related disclosures in the Auditor’s Report and in the Financial statement.

3. A Quick Reference Guide to ICDS (Income Computation and Disclosure Standards) and Corresponding Amendments in Income-Tax Act, 1961

CA Parivaar has published A Quick Reference Guide to ICDS (Income Computation and Disclosure Standards) and Corresponding Amendments in Income-Tax Act, 1961. This book includes key elements covered under ICDS, impact on their provisions by the ruling of The Hon’ble Delhi High Court and relevant amendments in the Finance Act, 2018. It also incorporates comparison with Accounting Standards, ICDS disclosure checklists and sample ICDS disclosures in tax audit reports. This compilation is an excellent initiative for our members to understand the changes in the tax accounting practice introduced by the Government. I am sure this publication will act as a useful resource guide to our members and readers dealing with implementation of ICDS.

4. A look at Union Budget 2021-22

CA Parivaar has published a book “A Look at Union Budget 2021-22”

This book contains Budget 2021 proposals presented by the Finance Minister before the Parliament are analyzed in this book.

5. A Navigating Sustainability: Path to a Responsible Future

The book talks about the pressing challenges of Climate Change, Social inequality, and resource depletion and the growing recognition that businesses must go beyond mere profit generation and embrace practices that prioritize environmental stewardship, social well-being, and responsibility governance; hence the term Environmental Social and Governance (ESG)