Taxmann’s Comprehensive Guide on CARO 2020 Edition 2021

Gautam V. Shah is a member of the Institute of Chartered Accountants of India (ICAI) since 2004. He also holds IFRS Certification, Valuation and DISA degrees from ICAI.
He has been nominated as a Special Invitee to the Auditing and Assurance Standard Board (AASB) of ICAI for F.Y. 2021-22. He is also a member of the Ind AS committee of WIRC and Vice-President of the KDO CA Association. He is actively engaged with various knowledge sharing activities of ASB and AASB of ICAI.
He specializes in statutory audit & IFRS related assignments, due diligence, inspection and investigations of large listed companies, banks and other financial services entities. He is a regular speaker on Bank Audit, IFRS and SA at WIRC and Study Circle(s).

Hemal D. Shahis a Chartered Accountant with 20 years of experience in Assurance. He has handled various types of audits covering varied industries like Manufacturing & Service, Pharmaceutical, Chemical, Retail, etc. He has extensive knowledge and experience in Indian as well as International GAAPs & Indian Corporate Laws.
He is the Vice President of the Accounting and Auditing Committee of The Chambers of Tax Consultants. He has also been a speaker at various technical seminars organised by WIRC, CPE Study Circles, CTC etc. He has contributed to various articles in the professional journals of CTC.

Milan Mody is a Chartered Accountant with all India rank (AIR) in inter and final CA exams. He has 24 years of broad-based experience in the field of Audit & Assurance. He is a Partner – Audit & Assurance at N A Shah Associates LLP.
Having handled all types of audits covering varied industries like Manufacturing & Service, Pharmaceutical, Retail, Education, Capital Goods & Engineering, Real Estate, Logistics, etc., he has extensive knowledge and experience in Indian as well as International GAAPs & Indian Corporate Laws.
He has contributed to various articles in newspaper and professional journals published by ICAI, BCAS and CTC. He has held committee positions at WIRC, BCAS and CTC. He has also been a speaker at various technical seminars organised by WIRC, CPE Study Circles, etc.
He has been Technical Reviewer of Annual Reports for ‘ICAI Awards for Excellence in Financial Reporting’ for four consecutive years, starting from financial years 16-17 up to 19-20.

CA. Yogesh Amal is a Commerce Graduate from Mumbai University and a Fellow Member of the Institute of Chartered Accountants of India. He qualified in the year 2001 and is in practice since then. Presently CA Yogesh Amal is a partner at GBCA & Associates LLP, Chartered Accountants, Mumbai.
CA Yogesh has been instrumental in GBCA’s foray into Business Support Service and Outsourced CFO Practice and is experienced in managing audits of large corporates, including listed companies, multinational companies and PSUs under various ERP environments. His area of expertise expands to providing accounting advisory services and is experienced in Indian GAAP, Ind AS and IFRS. He has delivered talks at various seminars for professionals.
Currently, he is a member of the Accounting & Auditing Committee at the Chamber of Tax Consultants.
In addition to contributions in various journals, he has also co-authored for following publications:

• BCASpublication ‘Reporting under the New Formation Form 3CD – A Specimen’
• WIRC publication ‘Anthology on IND AS Notes and Disclosures’

Santosh Maller is a Chartered Accountant (merit rank holder in CA final and intermediate exams) with 20 years of experience in audit, assurance and financial reporting. He has extensive experience in dealing with complex technical Ind AS, IFRS and US GAAP accounting and auditing issues across various large clients that his firm has served, including in sectors such as pharmaceuticals, manufacturing, telecommunications, real estate and infrastructure and financial services.
He is a special invitee on the ICAI’s Accounting Standards Board; technical resource on the ICAI’s Research Committee & Expert Advisory Committee, and part of the Accounting and Auditing Committee of the Bombay Chartered Accountants Society (BCAS). He has contributed to several Guidance Notes, EACs and other pronouncements of the ICAI and BCAS publications and authored several professional books on accounting and auditing. He has been a speaker at various forums in India and overseas.

Zubin F. Billimoria did his graduation in commerce from Mumbai University in 1985. He is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) (Qualified in 1989). He is also an Associate Member of the Institute of Company Secretaries of India (Qualified in 1992)
He has 30 years of working experience with Deloitte Haskins & Sells, Chartered Accountants and its associate firm S.B. Billimoria & Co. in the Audit and Assurance Function, including seven years as a partner till 31st March 2015. Currently, he is a proprietor of ZFB & Associates, Chartered Accountants.
He catered to a broad spectrum of clients in different industries and sectors, including in all spheres of the financial services sector covering Banks, Financial Institutions, Broking Companies, Insurance Companies, Insurance Broking Companies and Mutual funds as well as other industries like mining, real estate, shipping, hotels, automobile components, amongst others.

The Chamber of Tax Consultants (The Chamber) was established in the year 1926 and is one of the oldest voluntary non-profit making organizations of Professionals. It is a young, dynamic organization with a glorious past and an undisputedly ambitious future in disseminating knowledge in the fields of fiscal law. The Chamber contributes to the development of law and profession through research, analysis, representations, study discussions, etc. The Chamber is pre-eminent in upholding the professionals, tradition of excellence in service, principle conduct and social.
The Chamber disseminates knowledge by upholding unique Workshops, Seminars, Lecture Meetings, Study Circles and Study Group Meetings, Outstation Conferences, etc., for the benefit of members and students to keep them up to date with the latest developments in the field of Law. The Chamber’s Journals is its mouthpiece. It is prevalent among professionals and Corporates, mainly because of in-depth analysis on topical issues (theme-based). These special issues have found a permanent place in libraries of leading tax professionals. The Chamber also publishes a separate journal on International Tax
The Chamber has always stood up for professionals, taxpayers by making effective representations before Government and regulatory authorities. It has its echoes in Government and ministries as well. Today Professionals look upon the Chamber as an institution that can take their voice to the Court of Law whenever required. The Chamber manages libraries at prominent places which professionals and students widely use.