NISM Social Auditors PAPER XXIII

This book is a joint publication by NISM & ICAI on various aspects of Social Stock Exchange and Social Auditing. It covers a wide range of topics related to the following: Social Sector Organisations
Enterprises and Interventions
Social Audit
Social Audit Techniques
Social Audit Standards
Social Impact Assessment and Reporting

It will be beneficial to all those who want to have a better understanding of Social Auditing. Also, this exam must be cleared mandatorily to practice as a social auditor.

The Present Publication is the December 2022 workbook version, published exclusively by Taxmann for NISM Certification Examination XXIII [Social Auditors]. The noteworthy features of this book are as follows:

[Know the Basics] of social auditing, code of conduct of social auditors
[Understand] the general concepts related to the following:
Social Stock Exchange
Social Audit
Social Impact Assessment
[Case Studies on Social Impact Assessment] which include the following:
Case Study on Draft Social Audit Standard (SAS) 500
Case Study on Draft Social Audit Standard (SAS) 200
Case Study on Draft Social Audit Standard (SAS) 400
Case Study on Draft Social Audit Standard (SAS) 1300
Case study on Affordable Housing on Draft Social Audit Standard (SAS) 1100
[Know the Social Impact Reporting] disclosures and regulations

The detailed contents of the book are as follows:

Introduction to Social Sector and Indian Financial Markets
Social Sector in India
Indian Financial Markets
Introduction to Trading, Clearing, Settlement and Risk Management on Stock Exchanges
Social Stock Exchanges ? Introduction, Funding Structures and Instruments
Registration and Listing on Social Stock Exchanges
Social Audit and Social Auditors
Social Audit Standard Framework
Social Impact Assessment
Social Impact Assessment ? Case Studies
Disclosure Norms, Reporting Requirements by Social Auditors and Penalties
Taxation
Key Regulations