https://www.taxtmi.com/article/detailed?id=9342 The article explains CAs' role in AGMs held via video or audio-visual means under the MCA 2020 circular, outlining AGM timing and location rules and exceptions. It details CA functions for virtual AGMs: receiving electronic notices, attending or deputing representatives with a right to be heard on audit matters, replying to member queries, making the auditor's report available, reading audit qualifications or adverse observations, and participating in appointment or re-appointment of auditors. It emphasizes core audit responsibilities-risk assessment, internal control evaluation, audit procedure design, accounting policy and estimate review-as central to online AGM participation. en-us Mon, 13 Jul 2020 10:55:46 +0530 Mon, 13 Jul 2020 10:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9342 The article explains CAs' role in AGMs held via video or audio-visual means under the MCA 2020 circular, outlining AGM timing and location rules and exceptions. It details CA functions for virtual AGMs: receiving electronic notices, attending or deputing representatives with a right to be heard on audit matters, replying to member queries, making the auditor's report available, reading audit qualifications or adverse observations, and participating in appointment or re-appointment of auditors. It emphasizes core audit responsibilities-risk assessment, internal control evaluation, audit procedure design, accounting policy and estimate review-as central to online AGM participation. Articles Corporate Laws / IBC / SEBI Mon, 13 Jul 2020 10:55:46 +0530 https://www.taxtmi.com/article/detailed?id=9342