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company law

Who Is an Auditor? Simple Guide to Audits and Types of Auditors in India

Last reviewed on February 18, 2026 I By CA Bigyan Kumar Mishra

An auditor checks whether a company’s financial records are correct and honestly prepared.In this beginner-friendly guide, you will understand what an auditor is, what auditors actually do, and the different types of auditors you may hear about in India.Let’s start with a small real-life situation.Suppose a business owner tells banks and investors that the company … [Read more...] about Who Is an Auditor? Simple Guide to Audits and Types of Auditors in India

Company Auditor Under Companies Act: Duties, Rules & Compliance

Last reviewed on February 19, 2026 I By CA Bigyan Kumar Mishra

When a company appoints an auditor in India, many legal rules quietly start working in the background. For a practicing Chartered Accountant, understanding these rules is not just about compliance — it helps avoid unnecessary disputes, penalties, and professional risks. Many beginners assume audit appointment is a simple formality, but in practice, small procedural … [Read more...] about Company Auditor Under Companies Act: Duties, Rules & Compliance

National Financial Reporting Authority (NFRA) Explained: Meaning, Role & Powers

Last reviewed on February 17, 2026 I By CA Bigyan Kumar Mishra

Imagine you are reading a company’s financial report before investing your money. You trust the numbers because an auditor has checked them. But then a simple question arises — who checks whether the auditor did their job properly?This is where the National Financial Reporting Authority (NFRA) comes in.NFRA is India’s independent watchdog for accounting and auditing … [Read more...] about National Financial Reporting Authority (NFRA) Explained: Meaning, Role & Powers

Auditor Appointment in India Explained: Companies Act Rules, Procedure & Compliance Guide for Beginners

Last reviewed on March 7, 2026 I By CA Bigyan Kumar Mishra

When someone starts a company in India, most attention goes to customers, sales, and growth. Very few founders think about audit compliance in the early days. But under company law, appointing an auditor is one of the first legal steps every company must complete.In this guide on auditor appointment in India, we’ll walk through how auditors are appointed, why the rule … [Read more...] about Auditor Appointment in India Explained: Companies Act Rules, Procedure & Compliance Guide for Beginners

What is a Public Limited Company and How Is It Different from a Private Limited Company?

Last reviewed on February 16, 2026 I By CA Bigyan Kumar Mishra

When people in India start learning about companies, one of the first confusions is this: What exactly is a public limited company, and how is it different from a private limited company?You hear names like Reliance Industries Ltd. or ITC Ltd. and notice the word “Limited” at the end, but what does that actually mean?In this article, we will slowly and clearly … [Read more...] about What is a Public Limited Company and How Is It Different from a Private Limited Company?

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