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The auditor's report must state whether the company has adequate internal financial controls (IFCs) in place for financial reporting, and whether those controls are operating effectively. This applies to both stand-alone and consolidated financial statements.

@@Bhumikaca thank you so much ma’am And thanks a ton for the mcqs your approach is helping me be analytical while I m studying as well 😇

@priyakuligod07 Glad to hear that, thanks a lot for appreciation 😊.

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Practice to must han .... Atleast 1 hr time nikalo raat ka ya jo preferable time ho but do practice IBS paper .... Solve case studies, RTPs, MTPs... Make yourself comfortable with the subject ..that's very important.

@@Bhumikaca yes yes thank you ...will practice

@@sriramjairam2605 watch my this video 👇👇... Hope it will clear your query ruclips.net/video/dazwWrnwK2U/видео.htmlfeature=shared

@@rishikeshavjha8307 thanks 😀

Thanks 😀

Thanks 🙏

Yes

Right... First check whether co. is small co or not (pervious yr data ) if not then proceed with c.y. data to check other criteria.

@@Bhumikaca okay. Thanks

Sure nancy

Welcome ... Yeah icai material is enough but for safe side you should carry RTP & MTPs, atleast the latest one. Also refer my video for detail discussion on all queries related to IBS paper : ruclips.net/video/blvQz9VzT8w/видео.htmlsi=uZIknBtPENib7ea3

Ohho so close

Booked another slot will pass this time 🤞

Yes definitely 😀 all the best 👍😊

Only individuals can be members of a Nidhi company.

In max 2 companies an individual can be a MD. If he is already a MD in 2 companies incorporated o/s India , then he cannot be appointed as a MD in Indian company as the limit is only 2 company max. Also as per companies ACT , if he want to be appointed as MD in more than 1 company , company need to pass unanimous BR and OR in SH meeting. Central Govt may permit appointment in more than 2 company if it is satisfied that the companies need a common managing director to function properly as a single unit.

Refer my next video for your query: ruclips.net/video/blvQz9VzT8w/видео.htmlfeature=shared Tips : Make proper Index , Read your index deeply , practice questions related to grp 1 subjects more , try to solve it by recalling the subjects chapters topics first & if required index , give time for your preperation and you will definately clear.

First of all Thanku for the notice but No, your answer is wrong .. actually yhi sab hota han 6 & 7 clause me bhut bar mix hojata han ... 6 specific solicit ka baat krta han iisiliye yhi lgta han 6 hoga but Ek bar go through krna , 7 clause part 1, 1st schedule me specific likha han isi matter ke uppr - "Appearance of CAs on Electronic Media and Taking lecture or attending conferences " . So agar koi clause specific us chez ke liye bolta han to waha specific clause hi lgana sahi rahega that's why clause 7 ,part 1, 1st schedule . Yes, apne additionally bol sakte han kyuki 6 bhi related hora han but 7 me specific han to usko chodh nhi sakte.

Correct, if wo CA and CA firm name mention kar raha hai it means wo apna advertisement kar raha hai (clause 6) and agar wo professional attainment bata raha hai (clause 7) ​or ye jo example liya hai aapne usmeyou are mentioning your name (CA bhumika ) and your firm name along with your professional attainment....toh shayad clause 6&7 dono aayega @@Bhumikaca

Iska koi qtn hai aapke pass toh please share

No directly mene books se uthaya h , clause se uthaya h - jo mere lgaa ki skip ya confusion hone ka chances badh jata han.

@@Bhumikaca accha thik hai me bhi check kar leta hu ek baar

See ab esa to mereko har bar SFM subject me lgta tha jitne bhi attempt hue h mere ki mere exemption aaenge but icai mereko pass hi nhi krta tha aur bhut attempt me hua h esa , exemption to dur ka baat h pass bhi nhi hote the, toh fir may24 me vo monotonous strategy change Kiya mene, pure change ekdm amended books le aae , firse classes liya, smjha tb jake is bar pass hue with exemption aeya SFM me ... Wae han apne ko bhut bar lgta han mene aacha deya yaar marks aana chahiye tha ... But analysis jaruri han khudka , khudka copy rti se loh usko suggested answer se dekho analysis kro kha hm piche jaare han ... Apna approach change kro ..... Icai ko icai ki suggested answer jese copy chahiye bs wae dena han hmlog ko.

@@Bhumikaca Thankyouuu❣️

Vo kuch log lucky han because mere case me to ek group bhi clear nhi tha after multiple attempts aur pura dono grp syllabus change, books change from may 24 but fir bhi I don't give up , tried my best aur dekho may24 me hi grp 2 clear hua with 2 exemptions and 1 more exemption in 1st grp ...... So don't lose hope.

@@Bhumikaca oky

Kindly refer to my IBS preperation playlist for more clarity : ruclips.net/p/PLmVOUtWDI_1sHhfdYmZffnomt_hn1iI4I&feature=shared Hope this would help you.

Link hone me koi time nhi lgte han agar nhi link dekhra han after all process to wait kijiye 4-5 days, maybe payment issue hoga.

No you need to solve it.

Jai mata di bhaiya 🙏

Happy navratri

@@modassarakhtar7427 Thanku sir 🙏

@@nancy802 Hi Nancy, I have attached link 🔗 for IBS questions in description box.

@@nancy802 Index would be different for different students because if your are using icai's study mat then study mat's index given in front side of books are enough then if you are using any faculty's book then request your faculty to give you index for the same. Index should be based on your material choice to carry in exam.

Sure stay connected

Sure stay connected

May24 was my first attempt my score was 128 130 jn both grps Now I have done one time revision of 5 subs idk it feels like I should give only grp2 so what should I do can you guide

See when I given my May 24 attempt that time I don't know anything about spom papers (cost and law ) and refer icai study mat for spom papers in IBS subject so ofcourse I have no confidence in those subjects, so what I did , I solved many sample papers, case study questions provided by icai , past papers , MTPs , RTPs etc and tried my best to solve many questions to get familiar with the IBS paper. See u can't be the master of all subjects but u can be the master of some subjects ... So just chill , what you are going through is the same problem of many students even me included when I given my may 24 attempt. Be confident with your preperation, try to solve many case studies of IBS paper , get familiar with the index atleast of every subject , shorting of study material is very imp, don't try to be master of every subject but atleast try to solve questions "fast" for those subjects which you have already prepared for. Tip : While solving the questions, first of all try to catch the Subject name first and then try to catch the chapter number ( by own or by the help of index) that's it, your 70% work is done now you can easily search the topic name. Also shorting of material is to be done in such a way that those materials should cover atleast all icai's study mat TYQs and illustrations. Sit for both grps that would be my advice. Be confident. Hope it would help you. All the best for your Nov 24 attempt.

@@Bhumikaca thanks for the message Actually Idk but 70% which I had revised grp1 It still looks like ki nahi pada and it takes time I will give both grps again but now in these 36days I will give more focus to grp2 so that I try to clear atleast one grp DT I have prepared but idt is left to revise Let's hope for the best and I secure good results in this attempt bcz I'm overthinking alot what if I don't clear or phirse padna pada toh etc etc and due to which my productive time gets wasted here.. Once again thank you bhumika for the help It means alot🙏🙏

@Shubikaa chill it's very common to overthink and if you are thinking means it's a good sign , don't worry. According to me, to pass in exam- 2 things are required - first of all ofcourse "preperation" and second "confidence". Both is important. Lack of anything can be harmful. Be confident. You'll do good in exam.

First of all Thanku soo much 🌞🌞Regarding your issue I think you should give your 100% efforts , forget navratri, diwali everything, I myself a gujrati girl so it's very tough for me to keep aside garba and dandiya and focus on study but see everything is in our hand at the end , For you - Prepare for your DT , IDT paper and for IBS paper - try to solve sample papers , MTPs, RTPs, past papers etc as many as possible and see whether you are able to find the solutions or not , prepare index for every subject (incl first grp) , do shorting of material (each subject) , while solving the questions for IBS paper try to catch the subject first then chapter's name (by own or with help of index) and then proceed with search thing . You can refer my 2nd video on same topic if by chance it would help you ( given in description). Hope these would help you with your issue.

@@Bhumikaca Thanku Bhumika.

You're welcome 🌞

Welcome 😊

🫂🫂🫂🫂

Thanks a lot 😊

Thanks 😊

Thanks 😊