Taxmann NISM Social Auditors National Institute of Securities Markets Edition Feb 2023

Description

Taxmann NISM Social Auditors National Institute of Securities Markets Edition 2023

Taxmann NISM Social Auditors National Institute of Securities Markets Edition 2023

Description

This book is a joint publication by NISM & ICAI on various aspects of Social Stock Exchange and Social Auditing. It covers a wide range of topics related to the following:

• Social Sector Organisations
• Enterprises and Interventions
• Social Audit
• Social Audit Techniques
• Social Audit Standards
• Social Impact Assessment and Reporting

It will be beneficial to all those who want to have a better understanding of Social Auditing. Also, this exam must be cleared mandatorily to practice as a social auditor.

The Present Publication is the December 2022 workbook version, published exclusively by Taxmann for NISM Certification Examination XXIII [Social Auditors]. The noteworthy features of this book are as follows:

• [Know the Basics] of social auditing, code of conduct of social auditors
• [Understand] the general concepts related to the following:
  • Social Stock Exchange
  • Social Audit
  • Social Impact Assessment
• [Case Studies on Social Impact Assessment] which include the following:
  • Case Study on Draft Social Audit Standard (SAS) 500
  • Case Study on Draft Social Audit Standard (SAS) 200
  • Case Study on Draft Social Audit Standard (SAS) 400
  • Case Study on Draft Social Audit Standard (SAS) 1300
  • Case study on Affordable Housing on Draft Social Audit Standard (SAS) 1100
• [Know the Social Impact Reporting] disclosures and regulations

The detailed contents of the book are as follows:

• Introduction to Social Sector and Indian Financial Markets
  • Social Sector in India
  • Indian Financial Markets
• Introduction to Trading, Clearing, Settlement and Risk Management on Stock Exchanges
• Social Stock Exchanges – Introduction, Funding Structures and Instruments
• Registration and Listing on Social Stock Exchanges
• Social Audit and Social Auditors
• Social Audit Standard Framework
• Social Impact Assessment
• Social Impact Assessment – Case Studies
• Disclosure Norms, Reporting Requirements by Social Auditors and Penalties
• Taxation
• Key Regulations

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About the author

National Institute of Securities Markets | An Educational Initiative of SEBI

NISM is a leading provider of high-end professional education, certifications, training and research in financial markets. NISM Certification programs aim to enhance the quality and standards of professionals employees in various segments of the financial services sector. NISM’s School of Certification of Intermediaries (SCI) develops and conducts certification examinations and Continuous Professional Education (CPE) programs that aim to ensure that professionals meet the defined minimum common knowledge benchmark for various critical market functions like:

• Mutual Funds
• Equities
• Derivatives
• Securities Operations
• Compliance
• Research Analysis
• Investment Advice

These Certifications and CPE Programs are being developed and administered by NISM as mandated under ‘Securities and Exchange Board of India (Certification of Associated Persons in the Securities Market) Regulations, 2007’. The Certifications create quality market professionals and catalyse greater investor participation in the markets. Certifications also provide structured career paths to students and job aspirants in the securities market.

To Know More, Click Here

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Institute of Chartered Accountants of India

The ICAI is a statutory body established by an Act of Parliament, viz. The Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949) for regulating the profession of Chartered Accountancy in the country. The Institute functions under the administrative control of the Ministry of Corporate Affairs, Government of India. The ICAI is the world’s second-largest professional body of Chartered Accountants, with a strong tradition of serving the Indian economy in the public interest.
The affairs of the ICAI are managed by a Council in accordance with the provisions of the Chartered Accountants Act, 1949 and the Chartered Accountants Regulations, 1988. The Council comprises 40 members, of whom the Chartered Accountants elect 32. The Central Government nominates the remaining eight, generally representing the Comptroller and Auditor General of India, the Securities and Exchange Board of India, the Ministry of Corporate Affairs, the Ministry of Finance and other stakeholders.
Over time, the ICAI has achieved recognition as a premier accounting body in the country and globally for maintaining the highest standards in technical and ethical areas and sustaining stringent examination and education standards. Since 1949, the profession has grown leaps and bounds in terms of members and student base.