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Institute of Chartered Accountants of India

Red (2010 film)

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The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India. It was established on 1st July 1949 as a statutory body under the Chartered Accountants Act, 1949 enacted by the Parliament (acting as the provisional Parliament of India) to regulate the profession of Chartered Accountancy in India. ICAI is the second largest professional Accounting & Finance body in the world. ICAI is the only licensing cum regulating body of the financial audit and accountancy profession in India. It recommends the accounting standards to be followed by companies in India to National Financial Reporting Authority and sets the accounting standards to be followed by other types of organisations. ICAI is solely responsible for setting the Standards on Auditing (SAs

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Red is a 2010 American action comedy film loosely inspired by the limited comic-book series of the same name created by Warren Ellis and Cully Hamner and published by the DC Comics imprint Homage. The film stars Bruce Willis, Morgan Freeman, John Malkovich, Mary-Louise Parker, Helen Mirren, and Karl Urban, with German film director Robert Schwentke directing a screenplay by Jon Hoeber and Erich Hoeber. In the film version, the title is derived from the designation of former Central Intelligence Agency (CIA) Agent Frank Moses (Bruce Willis), meaning "Retired, Extremely Dangerous".

Hazing (US English), initiation ceremonies (British English), bastardisation (Australian English), ragging (South Asia), or deposition, refers to any activity expected of someone in joining or participating in a group that humiliates, degrades, abuses, or endangers them regardless of a person's willingness to participate.

The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India. It was established on 1st July 1949 as a statutory body under the Chartered Accountants Act, 1949 enacted by the Parliament (acting as the provisional Parliament of India) to regulate the profession of Chartered Accountancy in India. ICAI is the second largest professional Accounting & Finance body in the world. ICAI is the only licensing cum regulating body of the financial audit and accountancy profession in India. It recommends the accounting standards to be followed by companies in India to National Financial Reporting Authority and sets the accounting standards to be followed by other types of organisations. ICAI is solely responsible for setting the Standards on Auditing (SAs) to be followed in the audit of financial statements in India. It also issues other technical standards like (SIA), (CAS) etc. to be followed by practicing Chartered Accountants. It works with the Government of India, Reserve Bank of India and the Securities and Exchange Board of India in formulating and enforcing such standards. Members of the Institute are known as Chartered Accountants (either Fellow or Associate). However, the word chartered does not refer to or flow from any Royal Charter. Chartered Accountants are subject to a published Code of Ethics and professional standards, violation of which is subject to disciplinary action. Only a member of ICAI can be appointed as statutory auditor of a company under the Companies Act, 2013. The management of the Institute is vested with its Council with the president acting as its Chief Executive Authority. A person can become a member of ICAI by taking prescribed examinations and undergoing three years of practical training. The membership course is well known for its rigorous standards. ICAI has entered into mutual recognition agreements with other professional accounting bodies worldwide for reciprocal membership recognition. ICAI is one of the founder members of the International Federation of Accountants (IFAC), South Asian Federation of Accountants (SAFA), and Confederation of Asian and Pacific Accountants (CAPA). ICAI was formerly the provisional jurisdiction for XBRL International in India. In 2010, it promoted eXtensible Business Reporting Language (XBRL) India as a section 8 Company to take over this responsibility from it. Now, eXtensible Business Reporting Language (XBRL) India is an established jurisdiction of XBRL International Inc. The Institute of Chartered Accountants of India was established under the Chartered Accountants Act, 1949 passed by the Parliament of India with the objective of regulating the accountancy profession in India. ICAI is the third largest professional accounting body in the world in terms of membership only to the ACCA and AICPA. It prescribes the qualifications for a Chartered Accountant, conducts the requisite examinations and grants license in the form of Certificate of Practice. Apart from this primary function, it also helps various government agencies like RBI, SEBI, MCA, CAG, IRDA, etc. in policy formulation. ICAI actively engages itself in aiding and advising economic policy formulation. For example, It has submitted its suggestions on the Companies Bill, 2009. It also examines the various taxation laws, rules, regulations, circulars, notifications, etc. which may be enacted or issued by the Government from time to time and to send suitable memoranda containing suggestions for improvements in the respective legislation. The government also takes the suggestions of ICAI as expert advice and considers it favorably. ICAI presented an approach paper on issues in implementing Goods and Service Tax in India to the Ministry of Finance. In response to this, Ministry of Finance has suggested that ICAI take a lead and help the government in implementing Goods and Services Tax (GST).

Hazing (US English), initiation ceremonies (British English), bastardisation (Australian English), ragging (South Asia), or deposition, refers to any activity expected of someone in joining or participating in a group that humiliates, degrades, abuses, or endangers them regardless of a person's willingness to participate. Hazing is seen in many different types of social groups, including gangs, sports teams, schools, universities, military units, and fraternities and sororities. The initiation rites can range from relatively benign pranks to protracted patterns of behavior that rise to the level of abuse or criminal misconduct. Hazing is often prohibited by law or prohibited by institutions such as colleges and universities because it may include either physical or psychological abuse, such as humiliation, nudity, or sexual abuse.
Hazing

Red is a 2010 American action comedy film loosely inspired by the limited comic-book series of the same name created by Warren Ellis and Cully Hamner and published by the DC Comics imprint Homage. The film stars Bruce Willis, Morgan Freeman, John Malkovich, Mary-Louise Parker, Helen Mirren, and Karl Urban, with German film director Robert Schwentke directing a screenplay by Jon Hoeber and Erich Hoeber. In the film version, the title is derived from the designation of former Central Intelligence Agency (CIA) Agent Frank Moses (Bruce Willis), meaning "Retired, Extremely Dangerous". The film was released on October 15, 2010. It grossed $199 million worldwide. In 2011, the film received a Golden Globe nomination for Best Musical or Comedy Film. A sequel, Red 2, was released on July 19, 2013. Another sequel, Red 3, was in development as of 2013.