March 2012
Beginner
623 pages
35h 9m
English
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NARESH CHANDRA COMMITTEE, 2002
In the year 2002, a high-level committee was appointed to examine and recommend drastic amendments to the law involving the auditor client relationships and the role of independent directors by the department of company affairs in the Ministry of Finance & Company Affairs under the chairmanship of Naresh Chandra. The committee was asked to examine various corporate governance issues and to recommend changes in diverse areas such as: (i) the statutory auditor-company relationship so as to further strengthen the professional nature of the interface; (ii) the need, if any, for rotation of statutory audit firms or partners; (iii) the procedure for appointment of auditors and determination of audit fees; (iv) restrictions, ...
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