DCW Monthly: September 2026
This month's content returns to a question the rules answer clearly and the courts sometimes do not: who
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The Disciplinary Committee of the Institute of Chartered Accountants of India (ICAI) has found that two auditors of an Indian firm failed to exercise due diligence and professional care by not reporting material irregularities and instances of fraudulent letter of credit discounting when they served as auditors for an Indian bank more than ten years ago.
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