Regulatory & Advisory Perspectives

SEBI's 109-page interim order alleges misrepresentation of 99.8% of consolidated revenue — and the trail started with one shareholder flagging receivables outstanding over two years. A practising CA & Certified Fraud Examiner walks through the four pillars, how an examiner actually thinks through a file like this, and the five questions every founder should be able to answer.

Indian startups don't fail because compliance is hard. They struggle because governance, documentation, and financial discipline are usually treated as problems to solve later. The seven founder mistakes investors actually discover in diligence — and the systems that fix them at almost zero cost when built early.

The collection crisis in March, the runway scare in June, the "numbers don't tie out" panic before the September board meeting — they feel like separate emergencies. They're the same missing process in different costumes. A working CA on why recurrence is the real diagnosis, and how to convert fires into small, owned, boring systems.

A working CA's walkthrough — permanent vs temporary differences, the AS 22 (P&L) vs Ind AS 12 (balance sheet) mental models, the DTA prudence test, the calculation methodology, and every journal entry from creation to reversal. With a three-year worked example on a fixed asset.

A practical, line-by-line walkthrough of how GSTR-2B matching actually works in 2026, what to do when a vendor files late, why ITC gets auto-reversed, and the exact reconciliation workflow that audit-proofs your monthly return.

A short, practical comparison — what changed, when the new Act applies (1 April 2026 / FY 2026-27 onwards), and the saving-clause provisions that govern pending assessments, appeals, and carry-forwards.