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Journal of International Marketing and Marketing Research
2026, Volume 4, Issue 3 : 25-41
Original Article
Corporate Mitras as Catalysts for Formalization, Ease of Doing Business, and Implementation of Ind AS in MSMEs.
 ,
1
Part-time Research Scholar, PG & Research Department of Commerce and Management Studies,Sree Neelakanta Govt. Sanskrit College, Pattambi (Affiliated to the University of Calicut) & Assistant Professor, Department of Commerce, Govt. Arts & Science College Thrithala, Palakkad, 679535, Mob: +91 9946301035,
2
FMCA, Research Supervisor & Assistant Professor, P G & Research Department of Commerce and Management Studies, Sree Neelakanta Government Sanskrit College Pattambi (Affiliated to the University of Calicut) Palakkad, 679306, Fellow Member of the Institute of the Cost Accounts of India. PhD Guide of the University of Calicut. Mob: +91 9496870124
Abstract

Compliance dashboard, compliance framework, compliance officer, compliance chart, etc., are regular terms used by the entire workforce, including the top-level management of modern business. Even though the top-level managers are concerned with strategic management areas, compliance risk haunts them. At this juncture, compliance is a major worry in today's activities. Tier I Cities and Professionals like CAs, CMAs, and CSs are the realities as far as large corporate houses are concerned. But the major chunk of MSMEs are situated in Tier II and Tier III cities across India. Therefore, a new professional named Corporate Mitras is the need of the hour. Hence, the Honourable Finance Minister of India, Smt. Nirmala Sitaraman announced the new type of semi-professionals, especially for MSMEs. Companies listed on the Small & Medium Exchange (SME) are not required to follow Ind AS as per the relevant rules and regulations. But voluntary adoption is possible in the MSME sector. Here, the researcher analyses the role of Corporate Mitras as Catalysts for Formalization, Ease of Doing Business, and implementation of Ind AS in MSMEs..

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