https://www.taxtmi.com/article/detailed?id=168 Chartered Accountants are central to corporate governance across roles (shareholder, manager, director, promoter, auditor) by promoting transparency, accountability and stakeholder participation. Auditors must audit stewardship and financial statements, review consistency and preparedness of forward looking statements, and owe duties of care to shareholders and others. Disclosure and transparency-timely, accurate, material reporting prepared to high standards with independent annual audit and fair dissemination-are fundamental. The author proposes statutory result statements and an Operating and Financial Review subject to director responsibility and limited auditor review, expanded auditor scope, and electronic reporting. en-us Sat, 13 Sep 2008 00:00:00 +0530 Thu, 10 Dec 2009 21:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=168 Chartered Accountants are central to corporate governance across roles (shareholder, manager, director, promoter, auditor) by promoting transparency, accountability and stakeholder participation. Auditors must audit stewardship and financial statements, review consistency and preparedness of forward looking statements, and owe duties of care to shareholders and others. Disclosure and transparency-timely, accurate, material reporting prepared to high standards with independent annual audit and fair dissemination-are fundamental. The author proposes statutory result statements and an Operating and Financial Review subject to director responsibility and limited auditor review, expanded auditor scope, and electronic reporting. Articles Corporate Laws / IBC / SEBI Sat, 13 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=168