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Welcome to the Mondaq Audit Law homepage, here you will find thought leadership articles, podcasts, videos and webinars covering topics including accounting and audit law and insights.

How To Conduct A Pre-launch IP Risk Audit Before Entering The Indian Market

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...

DP

De Penning & De Penning

Group Governance Framework: An Imperative For Today

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.

India Commercial

CP

Corporate Professionals

The Corporate Laws (Amendment) Bill, 2026: Reshaping India’s Corporate Governance And Compliance Landscape

The Corporate Laws (Amendment) Bill, 2026 marks a significant development in India’s corporate regulatory framework. The Bill seeks to amend both the Limited Liability Partnership Act, 2008...

India Commercial

IL

IndiaLaw LLP

In "Fraud" Determination, No Right Of Personal Hearing But Sc Ensures Right To Audit Reports

The Hon'ble Supreme Court has recently on 7th April 2026 clarified the scope of procedural safeguards available to borrowers before their accounts are classified as "fraud" under the Reserve Bank of India (Frauds Classification and Reporting by Commercial Banks and Select FIs) Directions, 2016 ("Master Directions, 2016") and Reserve Bank of India (Fraud Risk Management in Commercial Banks and All India Financial Institutions Directions, 2024 ("Master Directions, 2024").

DL

Dentons Link Legal

Proposed Amendments To The Companies Act, 2013

India Commercial

J

JSA

Supreme Court Holds Principles Of Natural Justice Do Not Require Personal Hearing Before Classification As Fraud, However Furnishing Of Forensic Audit Report Is Mandatory

India Litigation

Sagus Legal

Auditor Independence Under Companies Act: Section 144 Jurisprudence And 3-Year Cooling-Off Expansion

India Commercial

Ka

Khurana and Khurana

VAT Filing Accuracy For UAE SMEs: Where Manual Processes Fall Short And Automation Fills The Gap

Worldwide Technology

IMC Group

India Transfer Pricing & Permanent Establishment Disputes: Characterisation, Profit Attribution And Litigation Strategy

R & D Law Chambers LLP

From Waste To Control: Using SAM To Protect Your 2026 Budget

India Wealth Mgt

AC

Ankura Consulting Group LLC

What Businesses Must Know About The 2026 Tax Procedures Law

IMC Group

WCC & Regulatory Lapses In Loan Fraud: Statutory Architecture, Enforcement Frictions And Systemic Vulnerabilities In India's Financial Sector

Ka

Khurana and Khurana

Delhi HC On Vicarious Liability Of Auditors: Deloitte Haskins & Sells LLP v. Union Of India

India Commercial

A

Acuity Law

From Process To Proof: Audit Committee Architecture, Securities-Grade Drafting, And Disclosure That Deters RPT Litigation

India Commercial

AA

Agama Law Associates

The Rising Tide Of Deepfakes In India

India Technology

RS

Remfry & Sagar

India’s Online Gaming Reset: Decoding Proga And The 2026 Rules

India Media & IT

KS

King, Stubb & Kasiva

JSA Mint Leadership Dialogue – Season 2

India International

J

JSA

India’s New Labour Codes And The 50% Wage Rule: Why Allowance-Heavy Salary Structures May No Longer Work

India Employment

LegaLogic

What The DPDP Act Means For Cross-Border Data And GCC Operations In India

Worldwide Privacy

IMC Group

What RBI's Draft Lending To Related Parties Directions Mean For Next-Gen Governance In NBFCs

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

India Commercial

AP

AK & Partners

Data Privacy In India (2025): What Companies Need To Know – FAQs

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

KS

King, Stubb & Kasiva

Significant Data Fiduciaries Under The DPDP Act And DPDP Rules: The New Frontier Of Risk Classification, DPIAs, And Algorithmic Accountability

The introduction of Significant Data Fiduciaries (SDFs) under India's Digital Personal Data Protection Act, 2023 (DPDP Act) and the operational specifics under the DPDP Rules, 2025 marks a structural shift in the way large-scale, high-impact data processors will be regulated in India.

KS

King, Stubb & Kasiva

Internal Audit vs. Statutory Audit: Where Compliance Failures Are Caught First

From our perspective of providing counsel to boards, audit committees, and stakeholders of both publicly traded and privately held companies, a recurring advisory theme pertains to the comparative effectiveness of internal audits ...

India Accounting

LP

Legitpro Law

CBDT Extends Due Date For Filing Return From October 31, 2025 To December 10, 2025 For The AY 2025-26

India Commercial

DC

Dewan P.N. Chopra & Co.

Calibrating Oversight: SEBI's Consultation Paper To Overhaul Related Party Transactions Under The LODR Regulations

India Commercial

SO

S&A Law Offices

India's New Environment Audit Rules: A Framework For Proactive Environmental Accountability

India Environment

L

Lexplosion Solutions Private Limited

CBDT Extends Due Date For Furnishing Various Audit Reports For AY 2025-26 From September 30, 2025 To October 31, 2025

DC

Dewan P.N. Chopra & Co.

Karnataka RERA Issues New Directive On Mandatory Annual Audits

India Real Estate

IL

IndiaLaw LLP

Treatment Of Share Capital: Companies Act Vis-À-Vis Ind AS And MCA Filings

India Commercial

CP

Corporate Professionals

A Board's Playbook For Timely And Effective Action On Auditor's ADT-4 Concerns

AM

Alvarez & Marsal

Corporate & Commercial Monthly Newsletter | August 2025

India Commercial

HA

HSA Advocates

The New CERT-In Audit Guidelines: Is Your Organisation's Cyber Security Ready For The Spotlight?

India Technology

L

Lexplosion Solutions Private Limited

Indian Government's Mandate For Audit Trail And Data Localization: Key Insights For Businesses

India Commercial

RA

R. Arora & Associates

A Board's Playbook For Timely And Effective Action On Auditor's ADT-4 Concerns

India's corporate sector is witnessing a rise in financial irregularities across a range of entities, including listed companies, tech-enabled startups, and promoter-led enterprises...

AM

Alvarez & Marsal

Corporate & Commercial Monthly Newsletter | August 2025

Regulation 23 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR") mandates that all related party transactions ("RPT(s)") of listed entities be approved...

India Commercial

HA

HSA Advocates

The New CERT-In Audit Guidelines: Is Your Organisation's Cyber Security Ready For The Spotlight?

A new awakening is taking shape in the way India protects its critical digital assets.

India Technology

L

Lexplosion Solutions Private Limited

Indian Government's Mandate For Audit Trail And Data Localization: Key Insights For Businesses

In recent years, India has been tightening its regulatory framework to enhance transparency and accountability in business operations.

India Commercial

RA

R. Arora & Associates

Strengthening India's Cyber Defence: Cert-In's New Cyber Security Audit Guidelines Decoded

India Technology

AP

AZB & Partners

International Fraud & Asset Tracing 2025 – Trends And Developments

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

AP

AZB & Partners

Simplifying The Approval Process For Related Party Transactions

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 ...

India Commercial

KC

Khaitan & Co LLP

Securities And Exchange Board Of India Vide Circular Dated June 26, 2025, Has Issued Revised Industry Standards On "Minimum Information To Be Provided To The Audit Committee And Shareholders For Approval Of Related Party Transactions"

Securities and Exchange of India vide circular dated June 26, 2025, has issued revised Industry Standards on minimum information to be provided to the Audit Committee...

India Commercial

LF

Lex Favios

Securities And Exchange Board Of India Vide Circular Dated May 14, 2025, Has Issued Composition Of The Internal Audit Team For CRAs

Securities and Exchange Board of India vide circular dated May 14, 2025, has issued Composition of the Internal Audit team for CRAs.

India Commercial

LF

Lex Favios

Corporate Legal Developments Newsletter | May 2025

India Commercial

DL

Dentons Link Legal

End-To-End Outsourcing Of Finance & Accounting Operations

NP

Nexdigm Private Limited

Additional Information Required During UDIN Generation

India Accounting

DC

Dewan P.N. Chopra & Co.

Tips For Avoiding Investigations Of Business Fraud In India

FL

Foley & Lardner

SEBI's Updated Guidelines For Related Party Transactions: What Changes For Listed Entities?

India Commercial

A

Acuity Law

A Framework For Governance And Regulatory Risk Mitigation

AL

Aarna Law

Sagus Speaks - May 2025 | Part II

India Commercial

Sagus Legal

Proposed Amendments To Secretarial Compliance Report, Appointment Of Auditors And RPTs (Video)

India Commercial

CP

Corporate Professionals

Minimum Information To Be Provided For Approval Of RPT (Video)

India Commercial

CP

Corporate Professionals

Q&A On Industry Standards On Minimum Information To Be Provided For Approval Of RPT (Video)

India Commercial

CP

Corporate Professionals

Sagus Speaks - April 2025 | Part I

India Commercial

Sagus Legal

GIFT City Newsletter | March 2025

DL

Dentons Link Legal

SEBI: Circular On Industry Standards

India Commercial

AP

Argus Partners

A Welcome Step Towards Standardisation Of Disclosure Of Key Performance Indicators

India Commercial

KC

Khaitan & Co LLP

Industry Standards For Approval Of Related Party Transactions

India Commercial

SC

Singhania & Co.

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Latest Videos

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VAT Filing Accuracy For UAE SMEs: Where Manual Processes Fall Short And Automation Fills The Gap

IMC Group

What Businesses Must Know About The 2026 Tax Procedures Law

IMC Group

Proposed Amendments To Secretarial Compliance Report, Appointment Of Auditors And RPTs (Video)

CP

Corporate Professionals

Minimum Information To Be Provided For Approval Of RPT (Video)

CP

Corporate Professionals

Q&A On Industry Standards On Minimum Information To Be Provided For Approval Of RPT (Video)

CP

Corporate Professionals

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