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1.
vads{k.k dks fu;af=r
djus okys vk/kkjHkwr fl)kUr ekud vads{k.k O;ogkjksa dh vko';drk D;ksa gS fofHkUu laLFkkvksa ds fHkUu O;olk;ksa ds vads{k.k esa] fofHkUu vads{kdksa ds vads{k.k dk rjhdk ,d leku gks] bl gsrq dqN lkekU; vads{k.k fl)kUrksa dks fu/kkZfjr djus dh vko';drk gqbZ] rkfd fofHkUu vads{k.kksa esa vads{kd ds rjhdksa dks ekudrk iznku dh tk ldsA ekud vads{k.k O;ogkj dk ikyu dc t#jh gS ekud vads{k.k O;ogkj dh izLrkouk ds vuqlkj tc Hkh ,d Lora= vads{k.k fd;k tk jgk gks] ftl vads{k.k dk mn~ns'; foRrh; fooj.kksa ij Lora= jk; dk;e djus dk gks] ekud vads{k.k O;ogkjksa dk ikyu vko';d gsA tc Hkh vads{kd bu O;ogkjksa dk ikyu ugha dj ik jgk gks rks mls viuh fjiksVZ esa dkj.k lfgr rF; dk mYys[k djuk pkfg,A iz- 1 ;g ekud vads{k.k o;ogkj fdu fl)kUrksa dk o.kZu djrk gS m- ;g ekud vads{k.k O;ogkj mu vk/kkjHkwr fl)kUrksa dk o.kZu djrk gS tks vads{kd ds is'ksoj mRrnkf;Roksa dk fu;af=r djrs gSaA bu fl)kUrksa dk ikyu vfuok;Z gS tc Hkh dHkh vads{k.k fd;k tk jgk gksA iz- 2 vads{k.k dh SA-200 us fdl izdkj ifjHkkf"kr fd;k gS m- SA-200 ds vuqlkj "vads{k.k fdlh laLFkk dh ¼pkgs og laLFkk ykHk dekusokyh ;k xSj ykHkdkjh m|e gS] vkdkj esa cM+k gS ;k NksVk ,oa mldk oS/kkfud Lo#i pkgs tks Hkh gks ½ foRrh; lwpukvksa dk fu"Ii{k ijh{k.k gS tks foRrh; lwpukvksa ij jk; O;Dr djus ds mn~ns'; ls fd;k tkrk gSA iz- 3 SA-200 esa of.kZr vk/kkjHkwr fl)kUrksa dk o.kZu djsa m- SA-200 ds vuqlkj ukS vk/kkjHkwr fl)kUr gSa tks vads{k.k dks fu;af=r djrs gSaA (1) bZekunkjh] oLrqfu"Brk rFkk Lora=rk (2) xksiuh;rk (3) dq'kyrk rFkk n{krk (4) vU; }kjk laikfnr dk;Z (5) izi=hdj.k (6) fu;kstu (7) vads{k.k lk{; (8) ys[kkadu iz.kkyh rFkk vkarfjd fu;a=.k (9) vads{k.k fu"d"kZ ,oa izfrosnu (1) bZekunkjh] oLrqfu"Brk rFkk Lora=rk % vads{kd ds vads{k.k djus dk rjhdk Li"V] bZekunkjh rFkk drZO;fu"Brk ls ifjiw.kZ gksuk pkfg,A vads{kd dks viuh Lora=rk bl izdkj cjdjkj j[kuh pkfg, rkfd dksbZ fgr vads{kd ij gkoh u gks ldsA vads{kd dks Lora= jguk pkfg, ,oa vkpj.k esa Hkh Lora=rk ifjyf{kr gksuk pkfg,] D;ksafd fgr] Lora=rk ,oa mn~ns';ijdrk ds lkFk vlaxr gSA (2) xksiuh;rk %& vius dk;Z ds nkSjku laLFkk ls lEcfU/kr dksbZ Hkh lwpuk r`rh; i{k dks ugha crkuh pkfg,] ,slh vfHkO;fDr vads{kd rHkh dj ldrk gS tcfd & ,slk djus dh iwokZuqefr DykbaV us ns nh gks ;k & ,slk djuk is'ksoj mRrjnkf;Ro gks ;k & ,slk djuk dkuwuh mRrjnk;fRo gksA (3) dq'kyrk rFkk n{krk %
2.
SA-200 ds vuqlkj
ftu O;fDr;ksa dks vads{k.k esa i;kZIr izf'k{k.k] vuqHko rFkk n{krk gkfly gks] dks gh vads{k.k laikfnr dj fjiksVZ izLrqr djuh pkfg,A SA-200 ds vuqlkj ,d vads{k.k esa ;s dq'kyrk rFkk n{krk lkekU; f'k{kk] izkS|ksfxdh Kku ,oa fof'k"V f'k{kk ds lfEeJ.k ls izkIr gksrh gSA ,slh f'k{kk ekU;rk izkIr f'k{k.k laLFkku }kjk visf{kr ijh{kk mRrh.kZ dj izkIr dh tk ldrh gSA dq'kyrk dks is'ksoj O;fDr ds mfpr ekxZn'kZu ls fu[kkjk tk ldrk gSA blds vfrfjDr ,d vads{kd ls ;g vis{kk dh tkrh gS fd og ICAI }kjk tkrh ?kks"k.kkkvksa ds lkFk&lkFk okf.kT; {ks= esa gks jgs fodklksa ls iwjh rjg voxr jgsaA (4) vU; O;fDr;ksa }kjk laikfnr dk;Z % SA-200 ds vuqlkj ;fn vads{kd vius lgk;dksa dks dk;Z lkSairk ;k vU; vads{kdksa ;k fo'ks"kKksa ds }kjk laikfnr dk;kZs dks vius mi;ksx esa ysrk gS] ,slh fLFkfr esa Hkh foRrh; fooj.kksa ij mfpr jk; O;Dr djus lEcfU/kr mRrjnkf;Ro fdlh Hkh n'kk esa de ugha gksxkA SA-200 ds vuqlkj vads{kd nwljksa ds }kjk fd, x, dk;Z ij fo'okl dj iz;ksx dj ldrk gS] c'krsZ mlus mfpr dq'kyrk rFkk lko/kkuh ls ml dk;Z dk ewY;kadu dj fy;k gks ,oa mlds ikl vfo'okl dk dksbZ dkj.k ekStwn u gksA ;fn dEiuh vf/kfu;e 1956 esa 'kk[kk vads{kd dks viuh ewy fjiksVZ esa ,sals rF; dk mYys[k dj nsuk pkfg,A tc Hkh vads{kd vius lgk;dksa ;k v/khuLFkksa ds dk;Z dk mi;ksx djs] rks mlls ;g vis{kk dh tkrh gS fd og v/khuLFkksa ,oa lgk;dksa dks Hkyh Hkk¡fr funsZf'kr rFkk i;Zosf{kr djsxkA (5) izi=hdj.k % SA-200 ds vuqlkj ,d vads{kd ls ;g vis{kk dh tkrh gS fd og mu fo"k;ksa dk izi=hdj.k djsxk] tks ;g lk{; nsus gks fd vads{k.k vk/kkjHkwr fl)kUrksa dk ikyu djrs gq, fd;k x;k gSA (6) fu;kstu % vads{k.k dks mfpr le;&lhek esa rFkk mfpr n{krk ls laikfnr djus gsrq fu;kstu vko';d gSA vads{kd dh ;kstuk dk eq[; vk/kkj DykbaV ds O;olk; dk Kku gksxkA oSls rks ;kstuk,¡ fHkUu O;olk;ksa ds fy, fHkUu&fHkUu gksrh gS ijarq lkekU;r% ;kstuk esa fuEufyf[kr 'kkfey gksuk pkfg, %& & fu;ksDrk dh ys[kkadu iz.kkyh] uhfr;ks rFkk lEcfU/kr vkarfjd fu;a=.k izfof/k;ksa dk KkuA & vkarfjd fu;a=.k ij fd, tk ldus okys fo'okl dh lhek dk fu/kkZj.kA & vads{k.k fof/k;ksa dh izd`fr] le;&lhek rFkk xgurk dk fu/kkZj.k rFkk & fd, tkus okys dk;Z dk leUo;A vads{k.k ds nkSjku vko';drkuqlkj ;kstuk esa la'kks/ku ,oa ifjorZu laHko gksuk pkfg,A (7) vads{k.k lk{; % vads{kd ls ;g vis{kk dh tkrh gS fd og Substantive ,oa Complianve fof/k;ksssa ds tfj, i;kZIr ,oa mfpr vads{k.k lk{; izkIr djsxk ftuds vk/kkj ij vads{k.k fu"d"kZ fudkyk tk ldsaA ;s gh fu"d"kZ vads{k.k fjiksVZ O;Dr dh tkus okyh jk; dk vk/kkj curs gSaA Compliance fof/k dj iz;ksx vads{kd mu lk{;ksa dks tqVkus esa djrk gS] tks bl ckr dk izek.k nsrs gksa fd vkarfjd fu;a=.k fo'okl djus ;ksX; fLFkfr esa ykxw gSA Substantive fof/k ,sls vads{k.k lk{;ksa dks tqVkus esa lgk;rk djrh gSa tks bl ckr dk izek.k nsrs gS fd ys[kkadu iz.kkyh }kjk miyC/k djk, x, vkadM+sa oS/k] 'kq) rFkk iw.kZ gSaA ;s fof/k lkekU;r;k fuEufyf[kr #iksa esa gksrh gSa %& 1) lkSnksa rFkk 'ks"kksa ds fooj.kksa dk ijh{k.kA 2) egRoiw.kZ vuqikrksa ,oa izo`fRr;ksa dk ewY;kadu dj fopyuksa dk fo'ys"k.k djukA (8) ys[kkadu ra= rFkk vkarfjd fu;a=.k % O;olk; ds vkdkj ,oa izd`fr dks ns[krs gq, mfpr vkarfjd fu;a=.k dh lgk;rk ls ,d vPNh ys[kkadu iz.kkyh fodflr djuk izca/k dh ftEesnkjh gSA vads{kd ls mis{kk dh tkrh gS fd og ys[kkadu iz.kkyh dh iw.kZrk ds lanHkZ esa mfpr vad{k.k lk{; izkIr dj ysxk fd dksbZ lkSnk fyf[kr gksus ls NwVk rks ugha gSA vkarfjd fu;a=.k lkekU;r% vads{kd ds ys[kkadu iz.kkyh ij fo'okl dh lhek ds fu/kkZj.k esa lgk;d gksrk gSA
3.
;fn vads{kd bl
fu"d"kZ ij igq¡prk gS fd og dqN vkarfjd fu;a=.kksa ij fo'okl dj ldrk gS rks og viuh SSubstantive fof/k;ksa dh O;kidrk dks de dj vads{k.k dh n{krk c<+k ldrk gSaA (9) vads{k.k fu"d"kZ rFkk fjiksVZ % vads{k.k }kjk fjiksVZ esa jk; O;Dr djus ls iwoZ ;g fu/kkZfjr dj ysuk pkfg, fd jk; ls lEcfU/k fu"d"kZ ds vk/kkj esa i;kZIr esa mfpr vads{k.k lk{; izkIr dj fy, x, gSA vads{kd ds fu"d"kksZs esa lkekU;r;k fuEufyf[kr 'kkfey gksrs gSa fd D;k & 1) foRrh; fooj.k vuojr ykxw dh xbZ ekU; ys[kkadu uhfr;ksa dks viukdj cuk, x, gSaA 2) foRrh; fooj.k lEcfU/kr oS/kkfud ekU;rkvksa rFkk fu;eksa dk ikyu djrs gq, cuk, x, gSaA 3) lHkh egRoiw.kZ fo"k;ksa dk oS/kkfud vko';drkvksa esa en~nsutj izdVhdj.k dj fn, x, gSaA vads{kd dh fjiksVZ esa jk; dh vfHkO;fDr Li"V rkSj ij fyf[kr esa gksuh pkfg,A ftl vf/kfu;e ds varxZr fjiksVZ nh tk jgh gS mlds }kjk visf{kr QkesZV ¼;fn gS½ esa fjiksVZ nh tkuh pkfg,A vads{kd }kjk nh xbZ ,d ve;kZfnr jk; (Unqualified opinion) ;g ladsr nsrk gS fd mijksDr fcUnqvksa ij vads{kd larq"V gSA ;fn vads{kd ,d e;kZfnr] foijhr jk; ;k jk; dk [k.Mu nsrk gS mls viuh fjiksVZ esa mu dkj.kksa dk mYys[k djuk vko';d gS ftuds dkj.k og ,slh jk; O;Dr dj jgk gSA
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