Auditor Desk — Labour Codes
Working papers, reporting points and draft wording for auditors on the implementation of the new Labour Codes, with our labour law team on call.
What you get
- Audit checklist — 17 areas from the 50% wage test to contract labour and gig workers, with procedures, evidence and reporting impact
- Reporting touch-points — CARO 2020 clause 3(vii), Form 3CD clause 20(b), Ind AS 19 / AS 15, Ind AS 37 / AS 29, KAM and disclosures
- Draft wording — note to accounts, CARO paragraph, management representation and client information request
- Excel working paper — checklist, 50% wage test with formulas and gratuity impact sheet
- Ask our team — send specific audit questions; replies on your dashboard
₹1,000 for 12 months · for registered members