Asia: Accounting and Audit

GRATA International presents a comparative overview of the liability of CEOs and company directors across multiple jurisdictions, including Armenia, Belarus, Kazakhstan, Kyrgyzstan, Malaysia, Mongolia, Russia, Tajikistan, Turkmenistan, Uzbekistan and the Philippines.

To implement the Measures for the Supervision and Administration of Information Disclosure of Private Investment Funds issued by the China Securities Regulatory Commission, and to further specify the information disclosure requirements for private investment funds, the Asset Management Association of China has drafted the Implementation Rules for Information Disclosure of Private Investment Funds and the Templates for Key Information Disclosure Content of Private Investment Funds.

Hundreds of businesses have found the last VAT filing cycle rushed and messy, and for genuine reasons. Over the past couple of years, FTA audits of UAE SME activity have significantly intensified, particularly between 2023 and 2024.

The Supreme Court through its judgement dated 07.04.2026 in State Bank of India v Amit Iron Private Limited & Others held that there is no right for borrowers to seek personal hearing before classification as fraud, however furnishing Forensic Audit Reports is mandatory.

The proposed amendment to Section 144 of the Companies Act, 2013 introduces a three-year cooling-off period prohibiting outgoing auditors from rendering non-audit services to the company, its holding, or subsidiaries.

To implement the Measures for the Supervision and Administration of Information Disclosure of Private Investment Funds issued by the China Securities Regulatory Commission, and to further specify the information disclosure requirements for private investment funds, the Asset Management Association of China has drafted the Implementation Rules for Information Disclosure of Private Investment Funds and the Templates for Key Information Disclosure Content of Private Investment Funds.

Voidable transactions undermine the equitable distribution of assets in the administration of an insolvent company.

A basic summary to help understand the key elements and an overview of the legal processes in Victoria.

Adequate preparation and attention to detail contributes to a successful year-end closing and a productive year ahead.

In recent years, we have seen a notable rise in legal proceedings that require quantifying an account of profits in addition to damages, either by independent experts engaged by the plaintiff or defendant or joint or court-appointed experts.

A forensic accountant typically analyses accounting or financial data in a dispute or investigation context to investigate or quantify a financial issue.

Consulting experts play large, but often invisible roles in assisting their clients.