Insights

Practical perspectives on cost audit, ESG reporting, tax compliance, and management accounting — written for business owners, CFOs, and finance professionals.

Cost Audit Applicability Under CRA Rules 2014: What Every CFO Must Know

The Companies (Cost Records and Audit) Rules, 2014 cast a wide net. Many companies remain unaware of their obligations — and the penalties for non-compliance are steep.

May 2026Read article

ESG & BRSR 7 min read

BRSR Core: SEBI's New Mandatory ESG Disclosures Explained

SEBI's BRSR Core framework introduces assured ESG disclosures for the top 150 listed companies — with the scope set to expand. Here's what it means and how to prepare.

April 2026Read article

Cost Audit

Cost Audit Applicability Under CRA Rules 2014: What Every CFO Must Know

The Companies (Cost Records and Audit) Rules, 2014 cast a wide net. Many companies remain unaware of their obligations — and the penalties for non-compliance are steep.

6 min readMay 2026

ESG & BRSR

BRSR Core: SEBI's New Mandatory ESG Disclosures Explained

SEBI's BRSR Core framework introduces assured ESG disclosures for the top 150 listed companies — with the scope set to expand. Here's what it means and how to prepare.

7 min readApril 2026

Tax & Compliance

GST Input Tax Credit Reconciliation: Common Pitfalls and How to Avoid Them

ITC mismatches between GSTR-2B and books of accounts remain one of the most common GST compliance issues. Here's a systematic approach to getting it right.

5 min readMarch 2026

Management Accounting

Standard Costing in Manufacturing: Why It Still Matters in the Age of ERP

Despite the proliferation of ERP systems, many manufacturers still lack a robust standard costing framework. Here's why it remains the foundation of effective cost management.

6 min readFebruary 2026

ESG & BRSR

Social Impact Assessment under SEBI's Social Stock Exchange Framework: What NPOs and CSR Donors Must Know

SEBI's Social Stock Exchange (SSE) framework mandates a rigorous Social Impact Assessment for NPOs raising funds through Zero Coupon Zero Principal instruments. With CSR funds now eligible for SSE-listed ZCZP contributions, the SIA has become a critical compliance and credibility tool.

7 min readJune 2026

Tax & Compliance

Advance Tax Planning for Businesses: Avoiding the March Rush

Most businesses treat advance tax as a quarterly afterthought. A proactive approach can improve cash flow, avoid interest under Sections 234B and 234C, and eliminate year-end surprises.

4 min readDecember 2025

Have a question about any of these topics?

We're happy to discuss how these regulatory developments affect your business.

Speak to CMA. Basant Das