বুধবার, ২৮ জুলাই, ২০২১

Various types of Business related Acts

 

S.L

Particulars

ACT

1

Partnership Act

1932

 

2

Joint Stock Company

1994

 

3

Co-Operative Society Act

2010

 

4

Negotiable Instrument Act

1981

 

5

Income Tax Act

1984

 

6

Income tax Ordinance

1984

 

7

The Value Added Tax and Supplementary Duty Act,

2012

 

8

Bank Company Act

1991

 

9

Security and Exchange Commission act

1993

 

10

Security and Exchange commission Ordinance

1987

 

11

Labor Act

2006

 

12

Sale of goods Act

1930

 

13

Chartered Accountant ordinance

1972

 

14

The Societies Registration Act 

1860.

 

15

The Trade Organization Ordinance

1961.

 

16

The Contract Act

1872.

 

17

The Bankruptcy Act

1997

 

18

Bangladesh Bank Order

1972 (P.O. No. 127 of 1972)

19

Bank Company (amendment) Act

2013

 

20

The Bankers’ Book Evidence Act

1891

 

21

Foreign Exchange Regulations (Amendment) Act

2015

 

22

Foreign Exchange Regulations Act

1947

 

23

Financial Reporting Act

2015

 

24

Bank Deposit Insurance Act

2000

 

25

Money Loan Court Act

2003

 

26

Micro Credit Regulatory Authority Act

2006

 

27

Money Laundering Prevention (Amendment) Act

2015  

 

28

Money Laundering Prevention Act

2012

 

29

Anti Terrorism (Amendment) Act

2013

 

30

 

 

 

International standards on Auditing (ISA)

 

S.L

ISA No.

Particulars

 

1

200

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International with International Standards on Auditing

 

2

210

Agreeing the Terms of Audit Engagements

 

3

220

Quality Control for an Audits of Financial Statements

 

4

230

Audit Documentation

 

5

240

The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

 

6

250

Consideration of Laws and Regulations in an Audit of Financial Statements

 

7

260

Communication with Those Charged with Governance

 

8

265

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

 

9

300

Planning an Audit of Financial Statements

 

10

315

Understanding and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.

 

11

320

Materiality in Planning and Performing an Audit.

 

12

330

The Auditor's Responses to Assessed Risks

 

13

402

Audit Considerations Relating to Entities Using Service Organization.

 

14

450

Evaluation of Misstatements Identified during the Audit.

 

15

500

Audit Evidence

 

16

501

Audit Evidence-Specific Considerations for Selected Items

 

17

505

External Confirmations

 

18

510

Initial Audit Engagements-Opening Balances

 

19

520

Analytical Procedures

 

20

530

Audit Sampling

 

21

540

Audit of Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.

 

22

550

Related Parties

 

23

560

Subsequent Events

 

24

570

Going Concern

 

25

580

Written Representations

 

26

600

Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)

 

27

610

Using the Work of Internal Auditors

 

28

620

Using the Work of an Auditor's Expert

 

29

700

Forming an Opinion and Reporting on Financial Statements

 

30

705

Modifications to the Opinion in the Independent Auditor's Report.

 

31

706

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report.

 

32

710

Comparative Information-Corresponding Figures and Comparative Financial Statements

 

33

720

The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

 

34

800

Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

 

35

805

Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

 

36

810

Engagements to Report on Summary Financial Statements.

 

 

চলতি ২০২৫-২৬ অর্থবছর থেকে কিছু সরকারি ও বেসরকারি সেবাগ্রহণে বার্ষিক আয়কর বিবরণী বা রিটার্ন দাখিলের প্রমাণ দেখানো বাধ্যতামূলক করা হয়েছে।

  জাতীয় রাজস্ব বোর্ড (এনবিআর) ৩৯টি সেবার জন্য এ সিদ্ধান্ত কার্যকর করেছে, যার ফলে দেশের প্রত্যেক নাগরিককে নির্দিষ্ট কিছু সেবা পেতে আগে আয়কর...