APRA partners publish on developments that materially affect the businesses we serve. No thought leadership for its own sake — only what is actionable.
A partner-level briefing on the top GST disputes being adjudicated at the High Court and GST Appellate Authority level — and what they mean for your working capital and compliance posture.
The Finance Act 2023 amendment to Section 43B introduced a new disallowance for payments to MSMEs delayed beyond statutory timelines. This brief explains what it means for corporates buying from registered MSMEs.
As businesses scale, informal controls break down. This piece draws on APRA's internal audit mandates to identify the five control gaps most commonly found in fast-growing mid-market companies.
Drawing on observations across the RBI concurrent audit panel, this briefing identifies systemic control weaknesses recurring in public sector bank branches — and the remediation approaches that actually work.
SEBI's BRSR framework is now mandatory for the top 1,000 listed companies. This brief walks through the key disclosure requirements, assurance expectations and where most companies are currently falling short.
An analysis of SEBI observations raised on DRHPs filed in Q1 2026, with a focus on related-party disclosure gaps, promoter restated financials and material litigation representations.
Receive our most significant publications directly. One email per fortnight — no noise, no marketing.