Worldwide: Audit

India's regulatory landscape for financial record-keeping has undergone a quiet but consequential transformation over the past several years. The migration of books of accounts from physical ledgers to cloud-hosted platforms and SaaS-based enterprise resource planning systems has dramatically altered not just how financial data is stored, but where it resides and that question of where has become a matter of acute legal consequence.

Group governance is the framework of policies, processes, controls and reporting lines through which a parent company exercises oversight, sets standards and aligns the conduct of its subsidiaries, joint ventures and associates with the strategy, values and risk appetite of the group as a whole. It moves the unit of governance from the standalone company to the corporate group.

Conducting a pre-launch Intellectual Property (IP) risk audit is essential for a smooth entry into the Indian market, where “first-to-file” rules and local common law nuances...

Pre-IPO reorganisation work does not end with forensic RPT analysis and valuation-backed restructuring.

The Reserve Bank of India ("RBI") has released its Draft Directions on Lending to Related Parties for Non-Banking Financial Companies (NBFCs)...

The Act applies to "digital personal data" (data in digital form) though non-digital data may fall within scope if later digitised.

In today's fast-paced business environment, traditional auditing methods often fall short in addressing the dynamic needs of organizations.

In today's complex business landscape, auditors act as guardians of financial integrity. Their role goes beyond merely verifying numbers – they are crucial...

Regulations 23(2), 23(3) and 23(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Paragraph 4 of Part A and Paragraph 6 of Part B of Section III-B of the master circular for compliance ...