Practical Related-Party Transaction (RPT) Lab

📘 Module 1: RPT Foundations & Regulatory Landscape (1 Hour)

• Definition of related party under Companies Act & SEBI LODR
• Types of RPTs: sale of goods, loans, services, guarantees, leasing
• Why RPTs pose a governance risk
• Overview of international RPT regimes (US, UK, Singapore)

📘 Module 2: Identification, Documentation & Approvals (1 Hour 15 Minutes)

• Mapping of related parties and transaction types
• Board, Audit Committee, and Shareholder approvals
• Exemptions and thresholds under law
• Creating robust RPT trackers and declarations

📘 Module 3: Disclosure, Reporting & Audit Expectations (1 Hour)

• SEBI LODR disclosures: half-yearly and annual formats
• XBRL filings, audit working papers, and statutory audit checkpoints
• Website publication requirements
• Internal audit vs external audit focus areas

📘 Module 4: Risk Assessment & Governance Mechanisms (1 Hour)

• Materiality thresholds and RPT risk scoring
• Role of Independent Directors and Audit Committee charters
• Policy frameworks: RPT policy, SOPs, and annual reviews
• Avoiding misuse: pricing, benchmarking, and arm’s-length safeguards

📘 Module 5: Case Labs & Red Flag Detection (1 Hour)

• Case simulations: board paper vetting, AC note reviews
• Analyzing real-world RPT violations and SEBI orders
• Group structures and conflict-of-interest scenarios
• Hands-on red flag identification and compliance checklists

📘 Module 6: Technology, Oversight & Best Practices (45 Minutes)

• Automating RPT tracking and workflow approvals
• Integrating CLM tools with finance/legal systems
• Global trends in AI-led RPT analytics
• Checklist: preparing for RPT scrutiny and inspections

📌 Stay compliant and transparent — Gain hands-on expertise in managing RPTs with legal precision and governance discipline.