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Cover Story · Corporate Finance
June 2026 · Cover Story

Mergers and Acquisitions: Transforming the Global Business Landscape 2026-2030

Mergers and Acquisitions: Transforming the Global Business Landscape 2026–2030M&A has evolved from a growth tool to a strategic necessity in today’s globalized market. The 2026– 2030 period will see transformative shifts driven by technology, reg...

, June 2026
18 min read
CURRENT ISSUE
The Chartered Accountant Journal — June 2026 · Vol. 74 · Issue No. 12
Special Focus: Direct Tax Code · GST Appellate Tribunal · Sustainability Reporting Standards
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What are the professional reasons for not accepting Audit?

The professional reasons for not accepting an audit are: (i) Non-compliance of the provisions of the Companies Act as mentioned in Clause (9) of Part-I of First Schedule to the... Read More

Whether communication with previous auditor is necessary in case of appointment as statutory auditor by nationalized and other Banks?

Yes, Clause (8) of Part I of the First Schedule to the Chartered Accountants Act, 1949 is equally applicable in case of nationalized and other Banks and also to Government...

Whether a Chartered Accountant can accept an appointment as auditor of a company without first ascertaining from it whether the requirements of the Companies Act, in respect of such appointment have been duly complied with?

No, a Chartered Accountant in practice shall be deemed to be guilty of professional misconduct if he accepts an appointment as auditor of a company without first ascertaining from it... Read More

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