Saturday, December 22, 2012

[aaykarbhavan] Re: [TaxFinSoft] Re: Re: [Thane CAs] REQ: GUIDANCE NOTE ON GENERAL INS. CO.



Having sent  this mail , even you want the same ?? How many times!!!
C A Shah D J
USA


From: Dipak Shah <djshah1944@yahoo.com>
To: Dipesh Vasa <dipeshvasa007@yahoo.in>
Cc: AAYKARBHAVANGOOGLE <aaykarbhavan@googlegroups.com>; aaykarbhavan <aaykarbhavan@yahoogroups.com>; "ahmedabadcas@yahoogroups.com" <ahmedabadcas@yahoogroups.com>; ALWAR CA GROUP <ALWAR_CHARTERED_ACCOUNTANTS@yahoogroups.com>; aurangabadcas <aurangabad_ca@yahoogroups.com>; C A Bhupendra Shah Mumbai <GlobalIndianCAs-owner@yahoogroups.com>; C A Dipak Jain <djain128@gmail.com>; C A Krishanlal Bansal <klbansal@gmail.com>; C A Madhusoodan Kakkad. <camnkakkad@gmail.com>; C A of Thane <ThaneCAs@yahoogroups.com>; C A Pune Groupd <casofpune-subscribe@yahoogroups.com>; CA News <CANEWS@yahoogroups.com>; "ca expert team@yahoogroups.com" <ca_expert_team@yahoogroups.com>; cacscw india group <cacscwaindia@yahoogroups.com>; "cacscwaindia@yahoogroups.co.in" <cacscwaindia@yahoogroups.co.in>; "CAForumHyd@yahoogroups.com" <CAForumHyd@yahoogroups.com>; Chartered Secretaries <chartered_secretary@yahoogroups.com>; "Chartered_accountant@egroups.com" <Chartered_accountant@egroups.com>; chartered accountant <Chartered_accountant@yahoogroups.com>; Company Secretaries Yahoo.Groups <aicsc@yahoogroups.com>; Company Secretary <company_secretary@googlegroups.com>; Company Secretary <company_secretary@yahoogroups.com>; CS A Rengarajan <csarengarajan@gmail.com>; CS <cs_companysecretaries@yahoogroups.com>; CS_MYSORE GROUP <csmysore@googlegroups.com>; Finpros Furum <finpros@yahoogroups.com>; ghaziabadca <ghaziabad_ca@yahoogroups.com>; icai-circ_ meerut <ICAI_CIRC_MEERUT_CA@yahoogroups.com>; IT Case Law Library <it_law_reported@yahoogroups.com>; itaxusers <itaxusers@googlegroups.com>; Jaipur CA <Jaipur_CA@yahoogroups.co.in>; JAIPUR CA JAIPUR CA GROUP <jaipurca@yahoogroups.com>; Jalgaon ICAI <jalgaon@icai.org>; Jalgaon C A <jalgaoncas@googlegroups.com>; lawprofessional Moderator <lawprofessional-owner@yahoogroups.com>; lucknow C A Group <lucknow-ca@yahoogroups.com>; lucknow <Lucknowca_reinvented@yahoogroups.com>; New Delhi CA forum <new_delhi_ca@yahoogroups.com>; "nicsi@yahoogroups.co.in" <nicsi@yahoogroups.co.in>; "Panipat_CA@yahoogroups.com" <Panipat_CA@yahoogroups.com>; CA RUNGTA PD <pdrungta@gmail.com>; "Ranchi_Chartered_Accountants@yahoogroups.com" <Ranchi_Chartered_Accountants@yahoogroups.com>; "sensitiveadvisor2008@yahoogroups.co.in" <sensitiveadvisor2008@yahoogroups.co.in>; taxfin <taxfinsoft@yahoogroups.com>
Sent: Friday, 21 December 2012 12:17 PM
Subject: Re: [TaxFinSoft] Re: Re: [Thane CAs] REQ: GUIDANCE NOTE ON GENERAL INS. CO.

Statements & Guidance Notes issued by ICAI
Statements
1.00 Authority
The 'Statements' have been issued with a view to secure compliance by members on matters, which, in the opinion of the Council, are critical for the proper discharge of their functions. Statements are therefore mandatory. Accordingly while discharging the attest function, it will be the duty of the members of the Institute:-
(a) To examine whether 'Statements' relating to accounting matters are complied with the presentation of financial statements covered by their audit. In the event of any deviation from the statements, adequate disclosure should be made in the audit reports.
(b) To ensure that the statements relating to auditing matters are followed, if, for any reason, a member is not able to perform an audit in accordance with such statements, his report should draw attention to the material departure therefrom. The ICAI has published 'Handbook of Auditing Pronouncement (Volume I) Compendium of Statements and standards' wherein the Statements are given.
2.00 A list of statements on Auditing
(i) Statement on the Companies, (Auditor's Report) Order, 2003 (issued under section 227(4A) of the Companies Act, 1956)
(ii) Statement on Reporting under section 227 (1A) of the Companies Act 1956
2.01 Statement on Companies (Auditor's Report) Order, 2003
The Central Government issued Companies (Auditor's Report) Order, 2003 (CARO, 2003) vide notification dated 12th June, 2003. The order is applicable to certain companies. The guidance note provides the guidance to the members while complying with the said Order. It deals with the aspects mentioned in the Order clause by clause. It mentions the precautions to be taken by the member while reporting and documentation thereon. CARO, 2003 supersedes the earlier Order on MAOCARO.
CARO 2003 was modified vide notification No. GSR766(e) dt. 25-11-2004 by issue of Companies (AuditorsReport) (Amendment) Order, 2004. To take care of these amendments the statement is revised by ICAI.
2.02 Statement on Reporting under section 227(1A) of the Companies Act 1956
The Council in its 269th meeting decided to withdraw the Statement on Qualification in Auditor's Report except paragraphs 2.1 to 2.30 dealing with reporting under section 227(1A) of the Companies Act 1956 and to rename the statement as ' Statement on Reporting under section 227 (1A) of the Companies Act, 1956.
GUIDANCE NOTES
1.00 Guidance Notes are primarily designed to provide guidance to members on matters which may arise in the course of their professional work and on which they may desire assistance in resolving issues which may pose difficulty. Guidance Notes are recommendatory in nature. A member should ordinarily follow recommendations in a guidance note relating to an auditing matter except where he is satisfied that in the circumstances of the case, it may not be necessary to do so. Similarly while discharging his attest function, a member should examine whether the recommendations in a Guidance note relating to an accounting matter have been followed or not. If the same have not been followed, the members should consider, keeping in view the circumstances of the case, a disclosure in his report necessary.
2.00 The ICAI has published the list of Guidance Notes on Accounting Aspects and on Auditing Aspects. In addition to these there are Industry Specific Guidance Notes. The following is the brief introduction to some of the Guidance Notes issued by the ICAI. The members are requested to refer to the text of the notes for complete guidance.
Guidance Notes on Accounting Aspects
2.01 Terms used in Financial Statements
This Note contains broad and basic definitions of certain important terms used in the preparation and presentation of financial statements. The objective is to clarify the meaning of these terms so as to establish their significance and promote their understanding by preparers and users of financial statements.
 
2.02 Treatment of Reserve Created on Revaluation of Fixed Assets
This Note details the accounting treatment on revaluation of assets and creations of corresponding reserve. It allows the revaluation reserve to be used only for the purpose of setting off the additional depreciation charged due to revaluation. However, it recommends the entities not to charge the additional expenditure to Revaluation Reserve but to the Profit and Loss Account, as it is a prudent approach. For accounting treatment of revaluation reserve in Amalgamations, please see AS 14 — Accounting for Amalgamations.
2.03 Guarantee and Counter Guarantees Given by Companies
The Note discusses the various kinds of Guarantees/Counter Guarantees given by the Companies and the nature of each for the purpose of disclosure of the expected/contingent liability in the financial statements. The Guidance Note stands withdrawn w.e.f. 1-4-2009
2.04 Guidance Note on Accrual Basis of Accounting
Consequent to the amendments made in the Companies Act in 1988 requiring all companies to maintain accounts under accrual system, this Guidance Note provides a comprehensive background on the subject. It discusses the concept of accrual vs. cash methods and provides general guidance on recognition of revenues, expenses, assets and liabilities under this method. The concept of materiality in case of non-compliance and manner of reporting by the auditor is also discussed therein.
2.05 Accounting for Depreciation in Companies
This Note discusses the various aspects of accounting for depreciation including the methods of charging depreciation, change in the methods of charging depreciation, relevant rates of depreciation, prorata computation of depreciation, charge of depreciation in case of revaluation of assets, and other matters arising on account of amendments to the Companies Act, 1956.
2.06 Some Important Issues arising from the Amendments to Schedule XIV to the Companies Act, 1956
Certain important amendments to Schedule XIV were made in December 1993 such as inclusion of continuous process plant as a category of asset for depreciation rate and depreciation of low value items at 100%. This Guidance Note discusses the impact of these changes and the issues arising there from.
2.07 Availability of Revaluation Reserve for Issue of Bonus Shares
This Note emphasizes the Institute's view that bonus shares cannot be issued by capitalisation of revaluation reserves. It also prescribes the manner of qualification to be given by the auditor in case the company has issued bonus shares by capitalizing revaluation reserves.
2.08 Accounting for Leases
This Note is not applicable in respect of assets leased during accounting periods commencing on or after 1-4-2001. In respect of such assets AS-19 — Leases, which is mandatory in nature is applicable.
2.09 Accounting for Corporate Dividend Tax (CDT)
The Note recommends that the liability for CDT should be recognized in the accounts of the year in which the dividend is recognized by a separate disclosure 'below the line'. The liability on account of CDT should be disclosed separately under the head 'Provisions' in the Balance Sheet.
2.10 Accounting Treatment for Excise Duty
This Note discusses the nature of excise duty and recommends that excise duty should be treated as a manufacturing expense and included in inventory valuation. Where provision for such liability is not made in the accounts, the auditor should qualify his report.
2.11 Accounting for Investments in the Financial Statements of Mutual Funds
Since AS 13 'Accounting for Investments' is not applicable to investments by Mutual Funds, this Guidance Note has been issued to provide guidance on the same. It prescribes that in case of investments by Mutual Funds (except UTI), the carrying value should be determined by reference to its market value on the date of the Balance Sheet and the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996. The Guidance Note stands withdrawn w.e.f. 1-4-2009
2.12 Accounting for Dot-Com Companies
This Note prescribes the treatment of certain transactions, which are unique to Dotcom companies. They include cases such as the timing and amount of revenue to be recognized from online sales/auctions and membership fees, the valuation and accounting of advertising barter transactions, the identification and financial recording of website development costs, rebates and discounts offered and loyalty programmes for members. It also prescribes certain disclosure requirements for Dotcom companies.
2.13 Accounting for Equity Index Option and Equity Stock Futures and Options
This Note deals with accounting treatment of equity index option and equity stock futures and options from the view point of the parties who enter into such option contract as buyers or sellers. With the issuance of Guidance note on accounting for equity index and equity stock futures and options, this Guidance Note stands withdrawn.
2.14 Accounting for Oil and Gas Procuring Activities
This Note aims at providing guidance on accounting for costs incurred on activities relating to acquisition of mineral interests in properties, exploration, development and productions of oil and gas. The Guidance Note suggests that there are two alternative methods for accountings for acquisition, exploration and development costs viz.
(a) Successful Efforts Method (SEM) and
(b) Full Cost Method (FCM). On overall considerations SEM is recommended to be the preferred method. The Guidance Note is under revision.
2.15 Accounting for Securitisation
Securitisation is the process by which financial assets are transformed into securities. The Guidance Note deals with accounting for securitisation transactions in the books of Originator, specially addressing the issues such as when to securitise the secured assets, treatment of securitisation of future receivables, measurement of consideration received in the form of securities, etc. It also deals with accounting for securitisation transactions in the books of Special Purpose Entities (SPE). The Guidance Note stands withdrawn w.e.f. 1-4-2009
2.16 Accounting for Employee Share-based Payments
Some employers use share-based payments as a part of remuneration package for their employees. This Guidance Note establishes financial accounting principles for employee share-based payment plans, viz., ESOPs, ESPPs and stock appreciation rights.
2.17 Accounting for State-level Value Added Tax
The State Level Value Added Tax comes into effect from 1st April, 2005 in place of the sales tax structure prevalent in various States. This Note provides guidance in respect of accounting various aspects of State-level Value Added Tax (VAT) including accounting for credit/set off available for input tax paid on purchases and accounting for VAT payable on sales.
2.18 Accounting by Schools
The Guidance Note recommends application of sound accounting principles pertaining to recognition, measurement and disclosure of various items of income and expenses, assets and liabilities in the financial statements of schools keeping in view the peculiarities of the activities and formats of financial statements keeping in view not-for-profit being the objective of the school, with a view to harmonise the accounting practices being followed
2.19 Recognition of Revenue by Real Estate Developers
The term 'real estate' refers to land as well as building. The Guidance Note recommends principles for recognition of revenue arising from real estate sales by the enterprises engaged in such activities (commonly referred to as real estate 'developers', 'builders' or 'property developers').
2.20 Accounting for Fringe Benefits Tax
The Finance Act, 2005 has introduced Chapter XII-H in 'Income Tax on Fringe Benefits' governing the Fringe Benefit Tax. The Note is being issued to provide guidance on accounting for Fringe Benefit Tax (FBT), particularly with regards to the recognition and presentation of FBT in the financial statements.
2.21 Accounting for Credit Available in Respect of Minimum Alternative Tax under the Income-tax Act, 1961
The finance Act 1997 introduced the amendments in Income Tax Act 1961 by which the Minimum Alternative Tax (MAT) paid could be carried forward and set off for five succeeding years. The guidance for the accounting treatment for carried forward credit is given in the guidance note. Whether MAT credit can be considered as an asset? If so how it should be presented in the financial statements is given.
2.22 Measurement of Income Tax for Interim financial Reporting in the context of AS 25
The guidance note explains the measurement of provision for tax in preparation of the interim financial reporting statements.
2.23 Accounting treatment for MODVAT/CENVAT
The guidance note provides the guidance in respect of accounting for MODVAT and CENVAT credit. The guidance note also discusses briefly the salient features of MODVAT and CENVAT credit schemes. The treatment of these credits in valuation of inventory of inputs as well as capital goods is also given herein.
2.24 Applicability of Accounting standard (AS) 20 – Earning Per Share
The guidance note deals with the issue whether companies which are required to give earning per share under Part IV of schedule VI of the Companies Act 1956, should calculate and disclose earning per share in accordance with AS 20. Pursuant to issuance of this guidance note ASI 12 stands withdrawn.
2.25 Remuneration paid to Key Management Personnel – whether a related party transaction.
This Guidance Note deals with the issue whether remuneration paid to key management personnel is a related party transaction. Another related issue dealt by this Guidance Note is whether remuneration paid to non executive directors on the Board of Directors is a related party transaction.
2.26 Applicability of AS 25 to Interim Financial Results.
This Guidance Note deals with the issue whether Accounting Standard (AS) 25, Interim Financial Reporting, is applicable to interim financial results presented by an enterprise pursuant to the requirements of a statute/regulator, for example, quarterly financial results presented under Clause 41 of the Listing Agreement entered into between Stock Exchanges and the listed enterprises.
2.27 Turnover in case of Contractors
This Guidance Note deals with the issue whether the revenue recognised in the financial statements of contractors as per the requirements of Accounting Standard (AS) 7, Construction Contracts (revised 2002), can be considered as 'turnover'.
3.00 Guidance Notes on Auditing Aspects
3.01 Provision for Proposed Dividend
This Note requires an auditor to qualify his audit report in case the management does not provide and disclose the provision for proposed dividend.
3.02 Auditing of Accounts of Liquidators
This Note clarifies that the Audit of Liquidators required to be conducted under section 551 of the Companies Act, 1956, would be similar to the norms of a Company. It contains the recommendation of the Research Committee on the contents of the Auditor's Reports in such cases.
3.03 Independence of Auditors
This Note discusses the concept of auditor's independence and the various safeguards in Corporate Law as well as the Chartered Accountants Act, 1949. It concludes with the observation that independence is basically a state of mind and the safeguards in the Companies Act, 1956 and the Chartered Accountants Act, 1949 are adequate.
3.04 Preparation of financial statements on letter heads and stationery of Auditor
It is recommended that the practice of preparing the financial Statements on the stationery of the Auditors should be avoided, since such a practice is liable to be misinterpreted.
3.05 The Duty Cast on Auditors under Section 45MA of the Reserve Bank of India Act, 1934
The role of the auditor, his responsibility and his reporting requirements under the above-mentioned provisions of the statute are covered in this Guidance Note.
3.06 Audit Report and Certificates for Special Purposes
Special Purpose Audit Report is usually required to be given by auditors. This Guidance Note discusses the scope and responsibility of the auditor, and contents and manner of reporting in such cases.
3.07 Section 293A of the Companies Act, 1956 and the Auditor
The limits imposed on companies for contribution to any political party or purpose w.e.f. 24-5-1985 are discussed in this Note. The Note also advises the auditor to qualify his report in case the contributions made are beyond the limit specified in the section.
3.08 Audit of Fixed Assets
Fixed Assets usually constitute a significant portion of the assets of a company. The audit of fixed assets is, thus, of considerable importance. This Guidance Note discusses the auditor's role in evaluation of internal controls, review of records and verification procedures, and the valuation and disclosure of fixed assets in the Balance Sheet.
3.09 Audit of accounts of non-corporate entities (bank borrowers)
This Note discusses the various facets of audit of large non-corporate Bank borrowers with emphasis on the aspects of reporting, the format for presentation of Financial Statements as well as Fund/Cash Flow Statements.
3.10 Audit of abridged financial statements
This Note discusses the norms laid down for listed companies sending abridged financial statements to its shareholders under section 219 of the Companies Act, 1956. The note provide, guidance to members on issues relating to audit of such abridged financial statements apart from prescribing form content and other requirements of such statements.
3.11 Certification of documents for registration of charges
This Note deals with the statutory provisions, the Forms required to be submitted, the verification procedure of the forms and the certification requirement by chartered accountants, for charges required to be registered with the Registrar of Companies.
3.12 Audit of inventories
Considering the importance of inventory in the financial statements, this Note provides guidance to the auditor in audit of inventories. It highlights the significance of internal control evaluation, verification of records, presence at physical verification, confirmations from third parties and the examination of valuation and disclosure of inventories in the financial statements.
3.13 Audit of investments
The role of the auditor and steps to be taken in establishing the existence, valuation and disclosure of investments by an entity are laid down in this Guidance Note.
3.14 Audit of debtors, loan and advances
This Note is intended to help auditor in the audit of current assets such as Debtors, Loans and Advances. It discusses the various control features to be considered, the suitability of direct confirmation procedure and disclosure in the financial statements.
3.15 Audit of miscellaneous expenditure
The auditor's role in identifying, verifying and evaluation of the items appearing under the item 'Miscellaneous expenditure' in the Balance Sheet is laid out in this Guidance Note. This Note shall stand withdrawn in respect of audit of financial statements of enterprises for which AS 26 — 'Intangible Assets' has become mandatory and in respect of the entity that has chosen to apply AS 26 to account for Intangible Assets.
3.16Audit of cash and bank balances
The auditors should employ appropriate procedures and obtain sufficient appropriate evidence regarding the existence, right and completeness of Cash and Bank Balances. This Note recommends the auditor to carry out physical verification of cash at the year end and also seek necessary confirmations from banks for balances held by it.
3.17 Audit of liabilities
This Note prescribe the measures to be taken by the auditor in regard to internal control evaluation, verification and examination of Loans, Creditors, Other Liabilities, Provisions and Contingent Liabilities.
3.18 Audit of revenue
This Note prescribes that the auditor should obtain reasonable audit evidence regarding the management's assertion of the occurrence, completeness, measurement and disclosure of revenue.
3.19 Certification of corporate governance
This Note provides guidance to auditors on the certification of the compliance of conditions of the Corporate Governance as stipulated in Clause 49 of the Listing Agreement between the Stock Exchange and the auditee. It clarifies the responsibility of the auditor in this regard and provides guidance on the enquiries and verification procedure to be followed before issue of such a certificate.
3.20 Sections 227(3)(e) and (f) of the Companies Act, 1956
The amendments to the reporting requirements of auditors by the Companies (Amendment) Act, 2000 are discussed in this Guidance Note. It clarifies the auditor's responsibility in reporting all adverse comments/observation in bold/italics and also prescribes the verification procedures for ascertaining whether any of the directors are disqualified from appointment under Section 274(1)(g) of the Companies Act, 1956.
3.21 Special consideration in the audit of small entities
The Council of the Institute recognizes that audit of small entities gives rise to a number of special considerations. The emphasis of the Note is to describe the characteristics that are commonly found in small entities and indicate how they might affect the application of Auditing and Assurance Standards (AASs). Thus, this includes (a) discussion of the characteristics of small entities and (b) guidance on the application of AASs to the audit of small entities.
3.22 Computer Assisted Audit Techniques (CAATS)
The application of auditing procedures may require the auditor to consider techniques known as Computer Assisted Audit Techniques (CAATs) that use the computer as an audit tool for enhancing the effectiveness and efficiency of audit procedures. CAATs are computer programmes and data that the auditor uses as part of the audit procedures to process data of audit significance contained in an entity's information system. This Guidance Note provides guidance in the use of CAATs.
3.23 Capital and Reserves
In carrying out the audit of capital and reserves, the auditor is particularly concerned with obtaining sufficient, appropriate audit evidence to corroborate the management's assertions regarding existence, occurrence, obligations, completeness, measurement, valuation, presentation and disclosure. The Guidance Note gives guidance in this regard.
3.24 Audit of Consolidated Financial Statements
Accounting Standard 21 'Consolidated Financial Statements' lays down principles and procedures for preparation and presentation of consolidated financial statements (CFS). CFSs are presented for a group of entities under the control of a parent. However the law or regulation governing the entity may require the CFS to be audited by the statutory auditor of the entity. The guidance note provides the guidance on the specific issues and audit procedures to be applied in an audit of CFS.
3.25 Audit of Expenses
The guidance note gives the guidance in auditing the expenses of the entity.
3.26 Audit of Payment of dividend
The guidance note discusses the legal provisions for payment of dividend and the procedure and precautions to be taken while auditing payment of dividend. It also discusses about the disclosures to be made in respect of dividend.
3.27 Reports in Company Prospectuses
It provides guidance on compliance with the provisions of The Companies Act,1956 and Securities and Exchange Board of India (Disclosure and Investor Protection) Guidelines, 2000 relating to the reports required to be issued by Chartered Accountant in Prospectus/statement in lieu of prospectus issued by the companies for the offerings made in India.
3.28 Certificate issued by the auditor of a company pursuance to Companies (Acceptance of Deposits) Rules, 1975
This Note guides the auditor while giving the certificate pursuance to Companies ( Acceptancce of Deposits) Rules, 1975
3.29 Tax Audit under Section 44AB of the Income-tax Act, 1961
This Note gives in details the requirements of the revised Tax Audit Forms and the Auditor's responsibility in the discharge of his functions under this section.
4.00 Industry Specific Guidance Notes
4.01 Audit of accounts of members of stock exchanges
The requirement of compulsory audit of accounts of Members of Stock Exchanges was introduced in 1984. This Guidance Note guides the members in this function by discussing the unique aspects of stock exchanges, the trading mechanism, the accounting aspects in the books of the members of the stock exchanges, etc.
4.02 Audit of Banks (Revised 2011)
This is a comprehensive Guidance to Branch and Statutory Auditors of Banks in discharging their obligations. It discusses the various requirements of law applicable to the financial statements, income recognition and provisioning norms in Banks and the responsibility of the auditor in this regard. It also discusses the reporting requirements in the Long Form Audit Report to be given by the Statutory Auditors.
4.03 Audit of companies carrying on General Insurance business
This is guidance to the auditors of companies carrying on the business of general insurance while discharging their obligations. It discusses the legal requirement in respect to the presentation of the financial statements and the reporting requirements thereon.
4.04 Audit of companies carrying on Life Insurance Business
This is guidance to the auditors of companies carrying on the business of life lnsurance while discharging their obligations. It discusses the legal requirement in respect to the presentation of the financial statements and the reporting requirements thereon.

Back Home Up Next
From: Dipesh Vasa <dipeshvasa007@yahoo.in>
To: "djshah1944@yahoo.com" <djshah1944@yahoo.com>
Sent: Thursday, 20 December 2012 12:37 PM
Subject: Re: [TaxFinSoft] Re: Re: [Thane CAs] REQ: GUIDANCE NOTE ON GENERAL INS. CO.


Dear sir
Am not able to view the below mentioned link.
regards
Dipesh vasa

From: Dipak Shah <djshah1944@yahoo.com>;
To: Dipesh Vasa <dipeshvasa007@yahoo.in>;
Subject: [TaxFinSoft] Re: Re: [Thane CAs] REQ: GUIDANCE NOTE ON GENERAL INS. CO.
Sent: Thu, Dec 20, 2012 2:13:42 PM

 
Follow this web link. Lots of Information u wish to have.
C A Shah D J
USA
https://www.google.com/#hl=en&tbo=d&sclient=psy-ab&q=guidance+note+on+audit+of+general+insurance+companies&oq=Guidance+notes+on++General+Insurance&gs_l=hp.1.0.0i22.4304.33083.0.36049.38.31.1.6.7.0.1201.9379.0j19j2j3j2j2j2j1.31.0.les%3B..0.0...1c.1.gyLP4tEPyi8&pbx=1&bav=on.2,or.r_gc.r_pw.r_cp.r_qf.&bvm=bv.1355534169,d.dmQ&fp=89c8db76974e7f67&bpcl=40096503&biw=1366&bih=598
From: Dipesh Vasa <dipeshvasa007@yahoo.in>
To: "djshah1944@yahoo.com" <djshah1944@yahoo.com>
Sent: Wednesday, 19 December 2012 11:13 AM
Subject: Fw: Re: [Thane CAs] REQ: GUIDANCE NOTE ON GENERAL INS. CO.


Plz help sir

Sent from Yahoo! Mail on Android

From: Dipesh Vasa <dipeshvasa007@yahoo.in>;
To: lucknow-ca@yahoogroups.com <lucknow-ca@yahoogroups.com>; aaykarbhavan@yahoogroups.com <aaykarbhavan@yahoogroups.com>; ThaneCAs@yahoogroups.com <ThaneCAs@yahoogroups.com>; TaxFinSoft@yahoogroups.com <TaxFinSoft@yahoogroups.com>; aurangabad_ca@yahoogroups.com <aurangabad_ca@yahoogroups.com>; vashisht_2000@yahoo.com <vashisht_2000@yahoo.com>; IndianCAs@yahoogroups.com <IndianCAs@yahoogroups.com>; prpca2004@gmail.com <prpca2004@gmail.com>;
Subject: Re: [Thane CAs] REQ: GUIDANCE NOTE ON GENERAL INS. CO.
Sent: Wed, Dec 19, 2012 5:04:51 PM

Dear all
Even am also in a need of this guidance notes kindly do the needful
Regards
Dipesh vasa








__._,_.___


receive alert on mobile, subscribe to SMS Channel named "aaykarbhavan"
[COST FREE]
SEND "on aaykarbhavan" TO 9870807070 FROM YOUR MOBILE.

To receive the mails from this group send message to aaykarbhavan-subscribe@yahoogroups.com



Your email settings: Individual Email|Traditional
Change settings via the Web (Yahoo! ID required)
Change settings via email: Switch delivery to Daily Digest | Switch to Fully Featured
Visit Your Group | Yahoo! Groups Terms of Use | Unsubscribe

__,_._,___
Posted by at

No comments:

Post a Comment

Subscribe to: Post Comments (Atom)