rAuditpcasonline.org/Files/PDFs/PCAS_Draft_WFH Policy-2020Jun01... · 2020. 6. 1. · CA. Sujit...

MAY 2020

PUNE CHARTERED

ACCOUNTANTS’ SOCIETY

Deepak

Typewriter

Tax Audit

Page : 1

http://pcasonline.org/

http://pcasonline.org/

Page : 2 MAY ‘20

PUNE CHARTERED ACCOUNTANTS ’ SOCIETY

Publication Contributors PCAS Committee

CA. Shirish Deshpande CA. Dinesh Gandhi, President

CA. Deepak Sugandhi CA. Abhay Bagmar, Vice President

CA. Anand Pansare CA. Shirish Kulkarni, Secretary

CA. Sujit Mehta CA. Neelesh Khandelwal, Member

CA. Karan Chandwani CA. Dhananjay Barve, Member

Technical Review - Mr. Avinash Gokhale

Legal Review - Mr. Vivek Sadhale, LegaLogic

PLEASE SHARE YOUR FEEDBACK ABOUT THIS PUBLICATION AT

[email protected]

Disclaimer:

This publication is prepared for use by Pune Chartered Accountants’ Society for use by Chartered Accountants in their office as a general guideline for

upgradation of information technology and implementation of Work from

Home Policy on the backdrop of spread of CORONA pandemic. This is not a complete solution or protection for all the environments. Users need to take

appropriate professional help wherever necessary. This policy needs to be implemented with appropriate modifications for use, depending upon

individual specific requirements. Reference to any product name of a brand is not endorsement of that product. It is to bring to the attention of readers

starting points for their search for the most suitable solution. Various suggestions given here are informatory in nature and either the PCAS or

contributors to this publication do not carry any responsibility whatsoever. Further this publication is the property of the Pune Chartered Accountants’

Society and its copyrights belong to it. Further the products mentioned and prices quoted here are only informative and there is no intention of any

advertisement or marketing.

* FOR PRIVATE CIRCULATION ONLY *

mailto:[email protected]

TECHNOLOGY UPGRADATION & WORK FROM HOME POLICY

MAY ‘20 Page : 3

INDEX OF CONTENTS

Section Particulars Page #

Preface 6

Scope 8

Definitions & Acronyms 8

IT Infrastructure 12

1 PHYSICAL RESOURCES 12

1.1 Office Deskspace 12

1.2 Seating Arrangement 12

1.3 Server Configuration 12

1.4 Desktop PC 13

1.5 Thin Client Architecture 13

1.6 Firewall / Proxy Server 13

1.7 Printer 14

1.8 Scanner 15

1.9 Broadband Connection(s) 15

1.10 Router 15

1.11 Network Attached Storage 16

2 INTANGIBLE RESOURCES 17

2.1 Server OS 17

2.2 Desktop OS 17

2.3 Office Applications 18

2.4 Email Client 18

2.5 CRM 19

Page : 4 MAY ‘20


2.6 VPN Services 19

2.7 Remote Desktop 20

2.8 Own Website Hosting / EMail Server 21

2.9 Portable Apps 22

2.10 Audio Visual Communication 22

3 VIRTUAL (CLOUD) RESOURCES 23

3.1 Hosted Website 23

3.2 Email Server 24

3.3 Chat Messengers 24

3.4 Workflow Management Software 25

3.5 Video Conferencing 26

3.6 Password Managers 29

3.7 Online Audio & Video Content 30

4 ECOSYSTEM PARTICIPANTS 31

4.1 HR Best Practices 31

4.2 Communication and Syncing with Clients 32

4.3 Service Providers 33

5 POLICIES & PROCEDURES 34

5.1 DRP & BCP 34

5.2 Backups 36

5.3 Email Backups 37

5.4 Data Security 38

5.5 ISO 40

5.6 ICAI - DCMM for Professional Accounting Firms - Version 2.0

40


MAY ‘20 Page : 5

6 WORK FROM HOME 41

6.1 Human Resource Skills 41

6.2 Data storage 41

6.3 Equipment 42

6.4 Internet Connectivity 43

6.5 Data Security 43

6.6 Communication & Updations 44

6.7 Backup 44

6.8 Drafting of Work From Home Policy 44

6.9 Other Important Points 45

7 REGULATORY ASPECTS 46

7.1 Client Consents 46

7.2 Information Technology Act 2000/2008 47

7.3 Copy Rights Act 1957 49

ANNEXURES

I Hardware & Software prices 51

II Freeware Utilities 52

Page : 6 MAY ‘20


Preface The current Covid-19 pandemic has brought the world to a grinding halt. More so

in India, where the government decided to take proactive measures & announced

lockdowns much before most of the countries. This crisis has brought to fore an

unprecedented situation for all us professionals. Most of the firms were

unprepared for the situation & their professional engagement work was brought

to a grinding halt. Fortunately, due dates for most of the compliances were

postponed, but still there are many other engagements which need to be attended

to despite lockdown. Even after lockdown is lifted gradually, closure of office is a

persistent threat. If any one person in office or even a visitor to office is found to

be infected, the office has to be closed for a quarantine period of minimum 14

days or as may be declared by the Government from time to time. Chartered

Accountants & their staff are twiddling thumbs in their homes. The situation could

have been mitigated to a large extent had the firms had geared up for the

eventuality beforehand. Upgraded Information Technology (IT) infrastructure was

the magic bullet which we have failed to bite over the years.

Sensing the despondency prevailing in the fraternity, Pune Chartered Accountants’

Society (PCAS) conducted an online survey & organised a video conference to take

stock of the situation & views of the Chartered Accountants. In the course of this

deliberation it was decided to form few groups to undertake certain tasks. As a

result this group was constituted to formulate a “Technology Upgradation & Work

from Home (WFH)” guidelines. Further it was felt that some discussions on various

IT infrastructure is also needed, only then WFH guidelines will be meaningful.

Hence an attempt has been made to make this publication a comprehensive guide

for CA firms to upgrade their IT infrastructure to be in sync with needs & at the

same time such endeavours are cost effective. These guidelines have been

prepared keeping in mind three major stakeholders i.e. Chartered accountants

office and the proprietor or partners, staff including articles and lastly but most

importantly, the clients.

Pune Chartered Accountants Society is extremely thankful to this particular Study

Group headed by CA Shirish Deshpande and consisting of CA Deepak Sugandhi as

convenor and CA Anand Pansare, CA Sujit Mehta, CA Karan Chandwani as team

members, for the pains taken in coming out with this publication. We are grateful


MAY ‘20 Page : 7

to Shri Avinash Gokhale for the technical review and Adv. Vivek Sadhale for legal

review of this publication. We are also thankful to the members of the Managing

Committee of Pune Branch of WIRC of ICAI led by CA Abhishek Dhamne and our

regional council members from Pune for continuous support. At the end we must

express our gratitude towards CA (Dr.) S. B. Zaware, past CCM and CA

Chandrashekhar Chitale, Present CCM for their constant guidance and words of

encouragement, not only in coming out with this publication but also for

revamping the activities of Pune Chartered Accountants’ Society.

We take this opportunity to appeal to all the members to become members of

Pune Chartered Accountants’ Society and to involve in its functioning. Application

Form for membership has been made available online at

https://bit.ly/PCASmembershipForm.

We are sure that this publication will be of immense use to our professional

colleagues and they will be able to manage their work flow efficiently and

effectively with the help of this publication.

Pune, 30th May, 2020. CA Dinesh Gandhi

President, Pune Chartered Accountants’ Society

https://bit.ly/PCASmembershipForm

Page : 8 MAY ‘20


Scope The scope of this publication is to raise awareness about all the possible IT based

solutions to facilitate remote office setup. This publication in no way endorses any

particular software/hardware which are reviewed/discussed herein. All reviews &

analysis are to bring basic awareness only & not vouch for performance of the

solutions in stated manner. The objective is to improve tech literacy & not to

impart tech education. Readers should do their own analysis of suitability of

published solutions either on their own or with help of domain experts. Though

intent was to primarily address WFH issues, it was realised that the entire gamut

of IT infrastructure needs to be considered to have a coherent IT policy. Hence

many other issues relating to IT are covered in this publication to broaden the

knowledge horizon. Further this publication is not generic in nature. We have tried

to share names of the products, especially free & open source, so as to provide a

base to start taking an informed decision on a particular solution.

Definitions & Acronyms ⚫ ADF : Auto Document Feeder - system in printer or scanner where multiple

pages can be loaded at a time for copying or scanning.

⚫ Adware : Software that has advertisements embedded in the application.

There is no price for software usage.

⚫ BYOD : Bring Your Own Device - devices like laptop, tablets, etc. are

brought to the office by employees. Assets are owned by employees which

are used in office or connected to office infrastructure remotely.

⚫ CAL : A Windows Server Client Access License (CAL) is a license that gives

a user or device the right to access services of the server.

⚫ Client : Means Firms’ clients whom firm is engaged in various capacities as

CA firm.

⚫ Data : All information located on Computer systems belonging to firms

including but not limited to; data on Servers/Desktops/Laptops/ Hard Disk

/Mobile devices and or in cloud wherever that is available.


MAY ‘20 Page : 9

⚫ Device : All Computers Desktops /Laptops/TABs/ Mobiles and its

peripherals such as Printers, Network devices such as routers, firewall, any

other equipment such as Disks / Pen drive. which are notified by the firm

to connect to the official network by the firm.

⚫ DPI : Dots per inch - measure of display resolution or printing/scanning

density.

⚫ EULA : End User License Agreement - are normally terms & conditions of

use put up by software developers, which we have to accept before

installation software.

⚫ Freeware : Software which is free to use. Some are free only for personal

use & some free for all purposes. Usage subject to EULA.

⚫ HO : Main Office of a CA firm ,having a main server located therein. Office

where all administrative support services of the firm are provided from.

⚫ IMAP : Internet Message Access Protocol (IMAP) is an Internet standard

protocol used by email clients to retrieve email messages from a mail server

over a TCP/IP connection.

⚫ IP Address: Internet Protocol address, is an identifying number for

network hardware connected to a network. Having an IP address allows a

device to communicate with other devices over an IP-based network like

the internet. IP can be static (same address is allotted by service provider

for each session) or dynamic (an ip for each session is allocated from pool

of ip addresses available with service provider).

⚫ ISP : Internet Service Provider - who provides last mile connectivity to the

internet.

⚫ LAN : A local area network is a computer network that interconnects

computers within a limited area such as a residence, school, laboratory,

university campus or office building.

⚫ Leased Line : A leased line, also known as a dedicated line, connects two

locations for private voice and/or data telecommunication service. A leased

line is not a dedicated cable; it is a reserved circuit between two points. The

leased line is always active and available for a fixed monthly fee.

⚫ Malware : software / code in software that is specifically designed to

disrupt, damage, or gain unauthorized access to a computer system.

⚫ OCR : Optical Character Recognition - content from scanned documents is

converted into plain text which can be edited or searched.

Page : 10 MAY ‘20


⚫ Open Source Software : Means a software that is not only free to use but

also the programmer has made the source code publicly available. It would

be pertinent to note that all software have End User License Agreement

which we have to accept while installing the software.

⚫ Port Forwarding : is the behind-the-scenes process of intercepting data

traffic headed for a computer's IP/port combination and redirecting it to a

different IP and/or port. A program that's running on the destination

computer (host) usually causes the redirection, but sometimes it can also

be an intermediate hardware component, such as a router, proxy server or

firewall.

⚫ POP : Post Office Protocol ( POP) is an application-layer Internet standard

protocol used by email clients to retrieve email from a mail server. POP

version 3 ( POP3) is the version in common use.

⚫ RAID : Redundant Array of Independent Disks - is a data storage

virtualization technology that combines multiple physical disk drive

components into one or more logical units for the purposes of data

redundancy, performance improvement, or both.

⚫ SaaS : Software as a service (SaaS) allows users to connect to and use

cloud-based apps over the Internet. SaaS provides a complete software

solution that you purchase on a pay-as-you-go basis from a cloud service

provider.

⚫ Sensitive Data : Any Personal information which consist of

o Passwords.

o Financial Information of Clients or any other person.

o Personal identification information means: Sensitive personally

identifiable information can include Birth Date full name, PAN card

Number, ADHAR card Number, driver's license, financial information,

and medical records.

⚫ SLA : A Service Level Agreement (SLA) is the service contract component

between a service provider and customer. A SLA provides specific and

measurable aspects related to service offerings.

⚫ SOHO : Small Office / Home Office - very small organizational setup with

fewer than 10 employees.

⚫ SSID : "Service Set Identifier" - An SSID is a unique ID that consists of

32 characters and is used for naming wireless networks. When multiple

wireless networks overlap in a certain location, SSIDs make sure that data

gets sent to the correct destination.


MAY ‘20 Page : 11

⚫ USB : Universal Serial Bus is an industry standard that establishes

specifications for cables and connectors and protocols for connection,

communication and power supply between computers, peripherals and

other computers.

⚫ User : All Partners /Employees/Article clerks who are authorized by the C

A firm to use the Firms infrastructure including computer Systems.

Outsiders who are not employees authorized by Firm for contractual

services for the firm and authorized by the Firm.

⚫ VDI: Virtual Desktop Infrastructure is the technology for providing and

managing virtual desktops. VDI service provider hosts desktop

environments on a centralized server and deploys them to end clients on

request.

⚫ VPN: Virtual Private Network is an extended private network across public

networks.

⚫ WiFi: Wi-Fi stands for wireless fidelity. WiFi is a technology that uses radio

waves to provide network connectivity. A connection is established using

a wireless adapter to create hotspots — areas in the vicinity of a wireless

router that are connected to the network and allow users to access internet

services.

Page : 12 MAY ‘20


IT Infrastructure The entire gamut of IT infrastructure can be further divided into following

categories:

1. PHYSICAL RESOURCES:

1.1. Office Deskspace : The basic requirement in physical resources is office

premises. Even if most of the operations are designed to be undertaken

on the cloud or at client locations, at least a token presence of office

premises is required. In view of Covid-19 scare social distancing has

become a norm. Hence it becomes imperative that staff seating

arrangements are made in such a way that social distancing is maintained.

1.2. Seating Arrangement : This is one of the most ignored aspects of the

work environment. Comfortable seating & desktop arrangement should be

made available to reduce fatigue & resultant errors in working. Adequate

lighting should be maintained.

1.3. Server Configuration : It is normal to see a workstation configuration

machine is designated as a server to host central file storage & application

software servers. For moderate load of applications & 5-6 node machines

this arrangement should be sufficient. Minimum configuration of Intel i5

CPU, 8 GB RAM & 1 TB hard disk space should be adequate. However, if a

server version of Windows OS is to be installed, then it would be better to

increase RAM to around 16 GB & Xenon range CPUs. For more node

machines it would be preferable to use server machine configuration to

get optimum results.

Another possible structure would be to have a server machine with

necessary user CALs & nodes connect to the server through remote

desktop connection. The node machine needs to be moderately powered

& can be based on Linux OS. This will save the cost of OS & Office suite

licensing on node machines. Most of the application software we use for

our practice is not compatible with Linux OS, hence it would not be

preferable to go for complete Linux based architecture. Gradually as we


MAY ‘20 Page : 13

move towards cloud-based applications, Linux installations will increase.

Linux OS will take time to get accustomed to, hence this factor has to be

kept in mind before adopting this model.

1.4. Desktop PC : For staff having frequent assignments outside office,

laptops can be given. Within office a desktop PC should be adequate. Basic

configuration can be as follows - Intel Core i3 or i5, 8 GB RAM, 1 TB HDD,

Windows 10 Pro. Note that as per Microsoft licensing terms, Windows

Home version cannot be used for commercial purposes.

1.5. Thin Client Architecture : In thin client architecture within a LAN

environment, nodes connect to a server in a remote desktop type of

interface. All computational load is at server side & minimal processing

power is required at nodes. For Windows server requisite licenses are to

be obtained for server & concurrent users (CALs). For node machines

normal machines can be converted into thin client nodes by installing

software or specialized minimalistic hardware that is made available by

the vendor. There are few options available for thin client setup.

1.6. Firewall / Proxy Server:

Firewalls are basically network security devices (hardware &/ software)

that monitor and control the network traffic on the basis of predefined

rules. A firewall setup can be a combination of various hardware and

software tools, that are used to prevent any kind of unauthorised access

or intrusion.

A proxy server is a computer system or router that functions as a relay

between client and server. It helps prevent an attacker from invading a

private network and is one of several tools used to build a firewall. Using

proxy servers enables us to effectively safe-guard the main server, as the

way of any communication is routed through the proxy server.

Hardware Firewalls do the work of a router as well. Firewall typically

barricades the network traffic between secured networks (eg. office /

Home LAN, intranet in an organisation) and unsecured networks

(internet). Due to this functionality, firewalls can be effectively used as an

integral part of VPN. Firewalls are basically to secure server systems.

Page : 14 MAY ‘20


1.7. Printer: Following table summarizes printer options;

Inkjet or Laser

Printer.

a. Inkjet is cheaper.

b. Inkjet consumes less power. c. Laser may not work on some inverter powered

systems. d. Lasers printers are faster. e. Inkjet heads get clogged if unused for some

time. f. Water/sweat will cause smudges in inkjet

printouts.

Multifunction (all in one) or Basic.

a. MF printers are costly. b. All in one combine printing, scanning, copying

& fax. c. MFP can be used for copying. d. Standalone can be standby.

e. OCR software comes bundled with MFP.

Colour or B/W model.

a. Mono printers are cheaper. b. Refill costs are more for colour.

c. Colour prints are attractive. d. Letterhead can be printed.

Scanner type - ADF

or flatbed.

a. Flatbed can scan only 1 page at a time. ADF

can take 8-10 pages at a time. b. Staple pins have to be removed for ADF.

Duplex Printer. a. Duplex printer can print on both sides automatically reducing paper cost.

b. More time required for manual duplexing. c. Duplex capable printer is costly.

Networked or USB

connected.

a. USB connected printer has to be physically

near the PC. b. Networked printer can be stationed anywhere

in office. c. USB printer has to be shared for network

usage, hence connected PC should always be

on. d. Network printer operates independent of PC.

Wired or Wireless Network capable.

a. Wired printer restricted to availability of network node.

b. Wireless printer can be placed away for wired

network node point. c. Wired network printer is slightly faster.

d. Wireless printer can be moved around as per convenience.


MAY ‘20 Page : 15

1.8. Scanner: Nowadays a separate scanner is not required. As mentioned

above All-in-one i.e. Multifunction network printers (All-in-one i.e. printer

with print, copy, scan, fax facilities) can be used for this purpose. Even

applications like Camscanner can be used on smartphones for this

purpose. Portable, easy to handle & wireless scanners are also available in

the market. However, if the scanning load is going to be substantial, then

a dedicated standalone scanner can be considered. Dedicated scanners

have larger ADF capacity & duplex scanning capabilities. Thus increasing

the scanning capabilities. Documents scanned at minimum 300 dpi

resolution are preferred for OCR & archiving purposes.

1.9. Broadband Connection(s): Broadband Internet service truly is the most

used form of Internet access because of its high access speeds; it is offered

in four different forms, DSL (or Digital Subscriber Line), fiber-optic, cable,

and satellite. An average CA office would require a minimum of speed of

2 mbps. Higher bandwidth will be required if there is media consumption,

virtual network, remote backups, etc. Also leased line can be opted to get

dedicated bandwidth. Obtain static IP to enable advanced networking

solutions discussed elsewhere in this publication. Companies like BSNL are

providing leased line services with 1 static IP at reasonable rates. Further

it is suggested to have internet connections from two different ISPs to

ensure network redundancy. In case of staff operating from remote

locations, depending upon connectivity in the premises of staff, option of

selecting service provider can be given to staff itself. Use of optical fiber

cables increases speed of the network.

1.10. Router: This is an equipment that allows communication between your

local home network—like your personal computers and other connected

devices—and the internet. An ISP connects the broadband cable to a

modem, which is in turn connected to the router. Some ISPs connect

directly to the router. Routers provided by ISP are basic models. Router

provides wired & wireless connectivity. Advanced features available with

top end models are;

⚫ Dual range 2.4 GHz & 5GHz. Former is slower but the coverage area

is wider.

Page : 16 MAY ‘20


⚫ For increasing wireless router range extension dedicated repeaters or

normal routers in repeater mode can be used.

⚫ Longer coverage area to stronger signal strength.

⚫ Dual SSID - one for regular use & other for sharing with guests or

temporary connections. It's a good practice to frequently change

passwords of your WiFi connection. However, all connected

equipment have to be reconnected on change of password. If the

second SSID & password is shared for temporary connections, only

that password needs to be changed.

⚫ Dual ethernet network connectivity to provide internet connection

redundancy and load balancing.

⚫ Making available a storage device like USB device or Memory Card

for network storage & media streaming.

⚫ Some routers come with VPN capabilities & software.

1.11. Network Attached Storage: NAS is a standalone equipment which can

perform multitude of services other than being a backup device. A NAS

has following benefits;

⚫ NAS devices are affordable backup and storage solutions; There are

no expensive licenses to purchase.

⚫ NAS devices offer data redundancy using RAID technology in case of

hard drive failures. This simply means that you can use multiple hard

drives to store your data and if one fails, there is another one

available to take over your backups.

⚫ You will have a peace of mind knowing your data is being backed up

regularly and provides security against any hard disk failure in the

RAID.

⚫ Remote Access - You can access your files anytime and anywhere.

⚫ They provide mobile apps to access NAS not just from your mobile

but also to take backups of mobile devices. Backups of photos &

videos are features many people need.

⚫ Many applications are available with NAS like Email server,

Chat/messenger, Spreadsheets, Word processor, Virtual machine

hosting, VPN server, Calendar, Note taking, Website hosting & many

more.


MAY ‘20 Page : 17

⚫ File systems of NAS (Linux based) are different from Windows file

systems, hence most virus attacks like ransomware don’t affect files

stored on NAS.

Dominant players in SOHO segment for NAS are Synology & Qnap.

From the reviews analysed Synology provides a better value for

money in terms of software made available by the company. In

addition, many third-party applications are also available. However,

they are priced slightly higher than competitors.

Moreover, the issue of automatic remote backups can also be taken

care of by sharing storage space with other people having a NAS. So,

two persons with NAS can be remote backup co-location for each

other. Data security can also be achieved by encrypting the co-

located stored data. Co-location arrangement can be made with

another CA firm or friends.

2. INTANGIBLE RESOURCES:

2.1. Server OS -

Server Machines and their OS are different from the normal Personal

Computer OS. Popular server OS in India are Windows Server and Linux

Server Editions. The server class machine can also be used as one of the

nodes in an office environment. But it is not recommended due to security

issues.

2.2. Desktop OS -

Microsoft Windows is the most commonly used OS in CA Fraternity and

most popular in India and world over. Windows 10 and Windows 7 are

amongst the currently used versions. It is recommended to discontinue

the Windows 7 version, as the support is stopped by Microsoft and all

further updates are only available in the Windows 10 version.

Page : 18 MAY ‘20


Another user friendly and customizable OS is Linux. One can effectively

use Linux, along with compatibility software to use Windows based

application software. This option can be explored by firms having budget

constraints over licensed software. There are many distros of Linux.

However the following distros are reviewed as easy for migration of

Windows users - Linux Mint (Cinnamon), ZorinOS, Robolinux & ChaletOS.

Windows applications can be used on Linux by installing Wine. Wine is a

compatibility layer capable of running Windows applications on Linux.

However not all Windows applications run even with Wine.

2.3. Office Applications:

Office Suite applications can be broadly categorised in Online use (cloud

based) and offline use (local application installed). One can choose the

type and make depending upon the factors like cost, internet connectivity,

number of users, etc.

Microsoft Office is the most popular and widely used Office Suite

Application. The licenses of MS Office are available for the online as well

as offline use versions.

Following are the major suppliers of office suite -

Offline Versions Online (Cloud) Versions

MS Office, Libre Office (free),

Open Office (free), Calligra Office

MS Office 365, Google Suite,

LibreOffice, Polaris Office, Quick Office, Zoho Office, iWork

Some of the above have mobile applications as well for both Android &

IOS platforms.

2.4. Email Client: Emails can be accessed online through browser or

downloaded on PC with email client. Gmail & Outlook are well known online

mail clients. Few lesser known ones are Squirrelmail, Roundcube, etc.

Internet connection is a must for an online email client. To overcome this,

email client software is installed on PCs which download emails on the

machine and are available even if there is no internet connection later.

Again Outlook comes bundled with MS Office suite. Some of the few free


MAY ‘20 Page : 19

standalone mail clients are Thunderbird, Windows mail, Zimbra Desktop,

Pegasus mail, Opera Mail, etc.

Some important features to look in email client are;

⚫ Tabs - Whether email messages can be opened in separate tabs.

(Thunderbird)

⚫ Addons - What is the ecosystem of addons available. (Thunderbird)

⚫ Syncing - Whether syncing of contacts, calendars, notes, etc. is

possible.

⚫ Unified Inbox - A consolidated inbox for email accounts to see all

mails in a single inbox.

2.5. CRM: CRM stands for Customer Relationship Management. With a CRM

system, you can automate and integrate your customer-facing activities:

sales, marketing, customer service, and e-commerce. Some CRM software

also offers tools for customer analytics, personalisation, social media,

collaboration, and more. One important aspect of the CRM approach is the

systems of CRM that compile data from a range of different communication

channels, including a company's website, telephone, email, live chat,

marketing materials and more recently, social media. There are few open

source CRM systems available like SugarCRM, Mailchimp, SuiteCRM, etc.

On the face of it, CRM is primarily used for marketing functions, but it can

be suitably used for interaction with clients in CA office.

2.6. VPN Services:

Virtual Private Network (VPN) is an extended private network across public

networks. In simple words, VPN enables a user to connect to his/ her office

network using the internet, through a secure network tunnel.

There are some prerequisites to set up a VPN. Common minimum

requirements are as follows:

⚫ VPN subscription (charged on per user basis by providers)

⚫ Firewall- Hardware

⚫ Broadband connection with Static IP (from ISP)

In most of the WFH setup, VPN facilities are used.

Page : 20 MAY ‘20


Furthermore, VPN can also be used for -

⚫ Bypass geographic restrictions on websites or streaming audio and

video.

⚫ Protect yourself from snooping on untrustworthy Wi-Fi hotspots.

⚫ Gain at least some anonymity online by hiding your true location.

Open Source (Free) VPN: It would be worth mentioning that there are

few open source VPN software available like Softether VPN & RAdmin.

Softether is a prominent option with good reviews. Additional advantages

of this server are;

⚫ Static ip is not required,

⚫ Firewall port forwarding is not required,

⚫ Number of users upto 4000 &

⚫ for client, user authentication through digital signature & smart card-

based system can be implemented in addition to login

name/password combination.

2.7. Remote Desktop : In remote desktop systems, screen sharing of a

desktop is done with a user located at a remote place. An exclusive session

is established between the PC & remote user. All applications are running

on the host machine itself. Remote user is only getting display remotely.

There are various applications providing remote access facility like

Microsoft Remote Desktop, Google Remote Desktop, Teamviewer,

Anydesk & some others. RDP connection with admin user rights can take

complete control of the server machine. Hence precautions must be taken

in assigning access rights to users ids to be used for remote access. Let

us analyse these technologies;

Particulars

/ Features

Microsoft

RDP

Chrome

Remote Desktop

Teamviewer Anydesk

Multiple concurrent

users

Only on MS server with

multi user licenses.

No No No


MAY ‘20 Page : 21

Method of connection

Remote connection

application

Chrome browser

Application Application

Pricing Client - Free, Server cost as

above

Free Free for personal use

Free for personal

use

Setup Port forwarding at

server gateway

Chrome browser

extension installed

Application to be installed

Application to be

installed

2.8. Own Website Hosting / Email Server : Yes you read it right, you can

host your own website, email server & quite a few other

applications/services. Software for doing all this is free. XAMPP is a free

and open-source cross-platform web server solution stack package. It can

be configured to be available over the internet or only on the intranet.

There are other suites like WAMP, LAMP, etc. but XAMPP has larger

implementations. Following are some of the free applications which you

can install on your XAMPP server:

SOFTWARE NAME APPLICATION

Joomla Content Management System (CMS)

Drupal CMS

Wordpress CMS

Prestashop e-commerce

Magento e-commerce

SugarCRM CRM

SuiteCRM CRM

Documwiki Wiki

Mediawiki Wiki

OrangeHRM Human Resource Management

Mooble e-learning

Mercury Mail Email server

Page : 22 MAY ‘20


Before you jump into self-hosting your website or email server, you need

to take few precautions & address the following concerns;

⚫ A static IP is needed.

⚫ Domain name with appropriate DNS settings.

⚫ 24x7 internet connection with good bandwidth.

⚫ Firewall to protect from unauthorized access.

⚫ Power backup.

⚫ Robust Data backup.

2.9. Portable Apps: These are software which can be used without installation

on Windows OS. Due to numerous installations & uninstallations, windows

PC tends to get slower over time. There are certain software

developed/modified to work without being installed. The website

portableapps.com has a huge repository of such software to download &

use for free.

2.10. Audio Visual Communication: Gradually the communication is leaning

towards audio visual mode. During Covid-19 lockdown the process has

accelerated, not just due to online webinar/conferencing but also due to

social media impact. Hence CA firms should be geared towards providing

information to their clients in audio visual format in addition to formal

written communication.

2.10.1. For podcasting only audio recording is required which can be achieved

without additional cost using mobile phones. In addition,

microphones can be used to record good quality with noise control

features. Further the recorded audio can be edited using a freeware

called Audacity.

2.10.2. For preparing video messages you will need to have screen recording

software, camera device & video editing software. Video recording

can be done by using an inbuilt camera in a laptop or by installing a

webcam for PC. For screen recording following free software can be

used; OBS Studio, Windows 10 built-in recorder by pressing

win+alt+r, VLC Media Player & Flashback Express. Some commercial

software are Camtasia Studio, Icecream Screen recorder &

ApowerREC.


MAY ‘20 Page : 23

2.10.3. For video editing following free editing software can be used; DaVinci

Resolve, VSDC, Shotcut, Lightworks & Hitfilm Express. Commercial

software are Adobe Premier, Cyberlink Power Director, Corel Video

Studio Ultimate & Pinnacle Studio.

3. VIRTUAL (CLOUD) RESOURCES:

3.1. Hosted Website : Hosting of a website has never been so easy due to

technological advancements, packages offered by the ISPs and availability

of step by step tutorials on platforms like YouTube, GitHub, etc. Many

blogging sites also post these tutorials which would help a CA to host a

website at a cost as low as Rs.1,000/- per year.

Having an own website and customized email domain increases the

marketing value of the user and use of their own domain instead of generic

domains can add up data security and integrity quotients. Furthermore,

the website can be updated frequently with latest information and links,

which can help the website user, clients etc. to update themselves. A

website can also be effectively used as file server with access controls, to

access the frequently needed information such as previous year financial

statements, static documents such as registration certificates, etc. It is

suggested to follow guidelines issued by ICAI in respect of hosting of

website by a Chartered Accountant. Guidelines are available on -

https://resource.cdn.icai.org/39896esb191115.pdf. Members can create website free

of cost through ICAI portal. More details available at

https://www.icai.org/post.html?post_id=7410.

Following domain and hosting websites can be used to float a website:

Domain Names Hosting

Google domains, Go Daddy,

Hostinger, Bluehost, Hostgator

Go Daddy, Hostinger, Bluehost,

Hostgator

https://resource.cdn.icai.org/39896esb191115.pdf

https://www.icai.org/post.html?post_id=7410

Page : 24 MAY ‘20


3.2. Email Server : Email has become the backbone of communication means

in a professional office. Since email is considered as valid evidence under

the Information Technology Act the significance of the same has increased

many fold. Hence it becomes imperative that utmost attention be given to

the email systems being used in our offices. In almost all cases email

servers are hosted by third party service providers be it Google GSuite or

some other provider. Following issues need to be considered while

selecting on the service provider;

3.2.1. Data connection between server and client or browser should be in

encrypted mode.

3.2.2. Login passwords should be changed frequently.

3.2.3. Login credentials should be carefully shared with other applications

like CRM, etc.

3.2.4. Backup of emails should be maintained irrespective of the fact that

service provider is maintaining it.

3.2.5. Further due to mailbox size limitations, we are forced to delete emails

at some point of time. Hence maintaining backups at our end

becomes paramount.

3.3. Chat Messengers:- These apps can help staff members to stay in touch,

even if they work from home. These apps help in instant messaging, audio

as well as video calls, file sharing, screen sharing, one-on-one

conversation etc. There are many applications, paid as well as free,

available and one can choose one depending upon requirements. Chat

apps can increase productivity because they make conversations easier to

track, improve teamwork. Following are some of the chat applications used

commonly:-

Paid:- Slack, Zoho Cliq, Microsoft Teams, etc.

Free:- Skype, Google Hangouts, Whatsapp, Telegram, etc.

While selecting a chat messenger app following points can be

considered:-

⚫ Supported OS - like Android, iphone / ipad, Linux, Windows

etc.


MAY ‘20 Page : 25

⚫ Availability of Web versions.

⚫ Security - End-to-end encryption.

⚫ Data backup – Cloud or in-house.

⚫ Recording - This is necessary if information is to be used for

legal support.

3.4. Workflow Management Software :

“Brain power should be used less for memorizing & more for thinking”.

In our practice we are doing exactly opposite of this. The compliance

scenario has got complicated due different laws applicable, different

frequencies, different forms, different due dates, staff assigned & various

other complications. Similar complications arise in other advisory services.

Audit engagements need to be divided into smaller milestones & tracked

accordingly. All this has necessitated having a Workflow Management

software to enable CA to spend more time on assignment & less on

remembering & tracking activities. Following points need to be considered

by choosing workflow management software;

⚫ Whether cloud-based architecture is there to enable access to

software from outside the office also.

⚫ Supported OS platforms - whether software can be accessed from

mobile devices also.

⚫ User based licensing analysis - whether the limitation on number of

users is concurrent users or simple count. Simple count means as

user count increases you have to take more user licenses. Users who

have left the organization cannot be deleted & get counted for license

costing.

⚫ Before you start evaluating Workflow Management software, prepare

a list of functionalities you want for performing your daily tasks. Go

through feature lists provided by each software provider on their

website & prepare a comparison chart. After this chart is done,

request for demo & trial of the software to evaluate whether all the

requirements & features in your list are getting fulfilled.

Page : 26 MAY ‘20


3.5. Video Conferencing :

3.5.1. Video Conferencing & Live Streaming applications have been around

for quite some time. However, as lockdowns were imposed due to

Covid-19, more people realised the existence of these options & their

importance. Many experts believe usage of these tools is going to

increase manifold henceforth as people will try to avoid costs & risks

associated with travelling for meetings. So, this is a widely used tool

for "Work From Home" model. Further the host can manage and

control the entire meeting through mute/unmute options, video on

and off options. The participant who wants to share in views can raise

his thumb for his turn to speak. So, the chaos can be avoided and

discussions can be in a disciplined manner. Live chats are also

possible during the course of the meeting. Further you will be able to

understand the count and names of persons attending the video

meeting. You can save a record of live chats, further you can maintain

video recording.

3.5.2. Basic analysis of some of Video conferencing software is as follows;

Software

Name

Participants

#

Cost Time

Limit

Chat Recording Phone

dial in

Google Meet

150 Free #1

NA Yes No Yes

Zoom 100 Free 40

mins

Yes Yes Yes

Whatsapp 8 Free NA No No No

Google Hangout

10 Free NA Yes No No

Skype 50 Free 24

Hrs

Yes Yes Yes

Facebook Messenger

50 Free 4 Hrs No No No

Microsoft Teams

10000 Paid NA Yes Yes Yes

Jitsi Meet 200 Paid NA Yes Yes Yes


MAY ‘20 Page : 27

Bluejeans 200 Paid NA Yes Yes No

Go To

Webinar

100 Paid NA Yes Yes Yes

Webex 8 Paid NA Yes Yes Yes

Jitsi is an open source software. You can host for free on your own

on a Linux machine. Many of the services above have free & paid

versions. Features in the free version are basic.

3.5.3. Video conferencing should be used where there are a limited number

of participants & it has to be interactive. If the purpose is only to

address a large number of attendees then live streaming should be

used. Some of the popular live streaming platforms are;

⚫ Youtube Live - Free, Livechat

⚫ Facebook Live - Free, Livechat

⚫ LinkedIn Live - Free

⚫ Periscope - Free

⚫ Instagram Live - Free, Livechat

⚫ Livestream - Paid

⚫ Twitch - Free

3.5.4. Following are some live streaming software;

⚫ OBS Studio - Free

⚫ FFSplit - Free

⚫ Youtube - Free

⚫ Facebook - Free

⚫ XSplit - Free

⚫ Streamyard - Paid, Multiple participants (only 6 with free)

⚫ OneStream - Paid, Multiple participants

3.5.5. Risks associated with Video Conferencing and some precautions;

⚫ No Confidentiality and security

All conversations and proceedings are not secured unless the

sessions are end to end encrypted. In practical scenarios one must

note that this is the biggest disadvantage of the process.

Page : 28 MAY ‘20


⚫ Recording is possible by some people during the meeting and care

is required to be taken about Not allowing the Recording Button to

operate through proper understanding and undertakings in case

required. Host can control it.

⚫ Sharing of Screen, Documents only after ensuring that only

authorised persons in the meeting.

⚫ Locking of meeting one can lock the meeting to prevent

unauthorised entry.

3.5.6. Network/Bandwidth Issues:

A common problem faced during video conferences or webinars is a

poor network connection or of bandwidth. Four indications of this

include: freezing the video, failing to screen-share, a long delay, or

choppy audio. To overcome it try following;

⚫ First, as a preventative measure, find out what kind of bandwidth

the product you’re using requires.

⚫ Next, complete a free speed test using speedtest.com to confirm

your upload and download speeds.

⚫ Other options include confirming with your Service provider/ IT

Person about availability of bandwidth and its speed. Further

during some particular time slot on every day, the speed may get

hampered. You can observe such time slots and can manage the

timings of your meeting accordingly.

3.5.7. Functionality Issues:

Software and hardware always come out with updates for a reason,

these updates ensure that your product is operating smoothly,

secure, and bug-free. Sometimes, if you’ve neglected to update the

hardware or software to the most recent version, problems can arise,

and the product won’t function properly. Ensure that they are

updated. Make sure to also to update the computer, mobile phone,

and web browsers.


MAY ‘20 Page : 29

3.5.8. Audio Issues:

Sometimes you may hear an echo or something that sounds funny.

If you’re stuck using computer audio, a headset is good. Also check

for loose wires and make sure all the connections are firm.

3.5.9. User Error:

Sometimes problems occur during live conferences and webinars

because of the user’s unfamiliarity with the tool. Read through the

FAQs of your product and complete a trial run prior to using it live—

make sure you get all information.

3.5.10. General:

If you’re holding a webinar or online meeting for the first time. Be

prepared with the content well. Also know how to react quickly when

things go south. In case any other issues visit net/blog services of

the tool you are using for more information and FAQ.

3.6. Password Managers :

3.6.1. It is best practice to change passwords frequently, not repeating

passwords, keep password length at least 8 characters long, use a

mix of upper case, lower case, numbers & special characters. It also

should be a non-guessable word. For example combination of name

and birth date, names of spouse/children, name of the premises

should be avoided. Complying with all these makes it difficult to

imagine new passwords & even more difficult to remember them.

There are software to help in creating ideal passwords & recall those

when required. Only a single signon (master) password to access the

manager is required to access all other stored passwords.

3.6.2. Many of these software are available across platforms, hence

passwords are available irrespective of platform being used.

3.6.3. These applications assist in generating complex passwords & filling

up credentials, when the login page is opened.

3.6.4. Another very important benefit of this software is prevention of

providing credentials to spoofing sites. These software also store the

Page : 30 MAY ‘20


url of the login page, if the url opened in browser doesn’t match with

the stored url, then it doesn’t autofill the credentials. Thus protecting

users from phishing sites.

3.6.5. Some of the password managers are; Google Chrome, LastPass,

Roboform, Dashlane, Bitwarden, 1Password, Keeper, KeePassCX,

etc. Almost all of them have free version which has limited

functionalities. Best option can be evaluation before subscribing.

3.6.6. Some functionalities available are;

⚫ Import passwords from Browsers.

⚫ Two factor authentication.

⚫ Fill web forms.

⚫ Applications passwords management.

⚫ Sharing of passwords with other users.

⚫ Multiple supported OS/devices.

⚫ Export login credentials in excel or csv format.

3.7. Online Audio & Video Content :

3.7.1. Audio/Video content can be hosted on free platforms like YouTube &

Facebook or on your website.

3.7.2. Content hosted on free platforms are also accompanied by

advertisements. Such ads are displayed based on the keywords input

with the video. Hence some undesirable ads may get displayed with

your content.

3.7.3. Ensure that such content should not violate “Code of Conduct” issued

by ‘The Institute of Chartered Accountants of India’.


MAY ‘20 Page : 31

4. ECOSYSTEM PARTICIPANTS:

An information system is by the people & for the people. Equipment on its own

is just a piece of hardware. Human interface is a critical component of the

system, except in Artificial Intelligence (AI) systems. Hence roles &

responsibilities of each category of persons interacting with the system needs

to be defined, documented & communicated.

4.1. HR Best Practices:

4.1.1. Maintain daily routine (office time).

4.1.2. Use a dedicated room/space for work and take regular breaks.

4.1.3. Use timeboxing to clearly separate your private tasks and work tasks.

4.1.4. Avoid social distractions during the work time.

4.1.5. Right infrastructure like - good light, comfortable temperature,

adjustable chair, computer keyboard, suited mouse, web cam,

telephone, headphones or earphones should be preferred.

4.1.6. Ensure internet connectivity and have alternate sources ready viz

broadband, data card, portable WiFi hotspot.

4.1.7. Use collaboration tools and productivity software like Slack, Asana,

Dapulse, ProofHub, Redbooth, Trello, Wimi, Milanote, etc to create,

track and share tasks.

4.1.8. Potentially switch to “agile working” mode with Huddles, Sprints, etc.

to prevent micro-managing, which will decrease motivation.

4.1.9. Avoid focusing on work all day long.

4.1.10. Leverage flexibility with regard to taking out time for a short walk,

etc. in between which will help you keep stress away.

4.1.11. Keep up a normal work mindset and remind yourself that this is the

new normal in order to stay motivated to work.

4.1.12. Set up informal coffee chats via TelCo or ViCo with your colleagues

and work mates and if possible, do this at the regular times you would

go to coffee breaks in the office.

4.1.13. Regular day end checks, reporting and aligning tasks achieved.

4.1.14. Be more diligent when planning the work and over communicate with

the team to ensure everyone is on the same page. Also, focus more

on goals and not on activities.

Page : 32 MAY ‘20


4.1.15. Teams should be encouraged to have virtual team events and open

WhatsApp team groups to share information and gel up with the team

members.

4.1.16. Regular virtual training sessions to understand the basics of software

and updates in it.

4.1.17. Real-time reviewing the work done by seniors and continuous

communication.

4.1.18. It is necessary to provide clear cut guidelines about cost

reimbursement for connectivity, Wi Fi service and Mobile

connectivity.

4.1.19. Dress code - For official meetings and video conferencing, even at

home, one has to be in formal attire so that seriousness of the

meetings is maintained.

4.1.20. You can refer to another publication on H.R. policies as brought in by

the Pune Chartered Accountants Society.

4.2. Communication and Syncing with Clients:

4.2.1. Collect the information of clients about clients set up of accounting,

use of particular systems by clients for example use of ERP software

like SAP, Oracle, Tally, etc. or other data systems.

4.2.2. Obtain the permissions from clients wherever required for example

remote login access for Partners and assistants. Understand their

system requirements for the access and follow the rules.

4.2.3. Have a detailed dialogue with client explaining the current situation

and planned Work From Home option for Authorized persons.

4.2.4. Process for Day to day monitoring and supervision should be

established. This can be supported along with proper reporting.

4.2.5. Stay connected with the clients over video calls and phone calls

regularly updating them about the progress of each engagement.

4.2.6. Try to provide online webinars for select-set-of-clients providing

practical solutions to the problems they are facing.

4.2.7. Understanding with the client and access through VPN or VDI.

4.2.8. Special care to be taken when accessing the folders and files from

the office server / client server, downloading them to our local PC

and then re-uploading them back to the respective server.


MAY ‘20 Page : 33

4.2.9. Never access the live environment (with insert / edit / delete rights)

even if the client has no objection to the same.

4.2.10. Logon only with READ ONLY access or have the client’s staff extract

the data or screenshots and share with the auditor in our presence

with Video Conferencing tools viz Zoom, Blue Jeans, etc.

4.2.11. Clients may require scanning of our laptops and desktops, disabling

USB ports, etc.

4.2.12. Access control & Version control on documents, files, folders and their

updates is critical.

4.3. Service Providers:

4.3.1. Acquisitions:

⚫ Hardware - Check warranty coverage terms for period & components

while entering into purchase agreement. In case of a reseller, check

the terms and conditions with the original equipment manufacturer.

Generally, such information is contained on their website of

advertisements.

⚫ Software acquisition will be more complicated in relation to hardware.

Standard products like OS, Office Suite, etc. should not be much of

concern as terms are standard across. Only if there are optional

modules to be considered, you should analyse your current & future

requirements & select options accordingly. Also if available, you have

to weigh between one time license fees or periodical subscription

fees.

⚫ For SaaS applications you have to be even more judicious in the

subscription service. Evaluation of functions, features & optional

modules is going to be a complicated process. Very important part

would be exit clauses. You can’t afford to be Abhimanyu while

choosing a SaaS provider. While terminating services you should be

able to have view only access to the application or human readable

dump should be made available. Compare SLA claims & past history

of the provider. It would be advisable to verify claims with existing

users of the service. AMC are another important factor to consider as

this would be a recurring cost.

Page : 34 MAY ‘20


4.3.2. Wherever possible maintain local backups of cloud applications.

4.3.3. Always see that connections with cloud providers are in secured https

mode, to prevent unauthorised access to data during transmission.

4.3.4. Whenever updates to software are done, the vendor provides a

change log. Go through it and be aware of the implications on the

working of the software.

4.3.5. In case any hardware is leased, ensure that all your data on the

equipment is erased before handing it to the vendor on termination

of lease. Mere deletion of data would not be sufficient, as that can be

recovered. Use permanent deletion software to purge the same.

4.3.6. Haphazard customisations, improper credentials, open ports, etc.

may potentially generate risk.

4.3.7. Ensure your vendor and you comply with the regulations and

standards while using the service.

4.3.8. Continuous updation & training from the vendor with regard to the

software or application.

5. POLICIES & PROCEDURES:

5.1. DRP & BCP

Disaster Recovery Plan (DRP) & Business Continuity Plan (BCP) are

protocols & procedures to be operationalized in case of any eventuality

affecting the normal operations.

Business Continuity Plan:

Is a documented collection of procedures and information that is

developed, compiled and maintained in readiness for use in an incident to

enable an organization to continue to deliver its critical services at an

acceptable predefined level.


MAY ‘20 Page : 35

Business Continuity Plan should be developed by keeping in mind a holistic

management process that identifies potential threats to an organization

and the impacts to business operations that those threats – if realized –

might cause, and which provides a framework for building organizational

resilience with the capability for an effective response that safeguards the

interests of its key stakeholders, reputation, brand, and value-creating

activities

Following are important points to be considered while preparing BCP

⚫ Disasters can be Natural and Manmade in both situations one must

prepare alternative plans to carry out its critical functions.

⚫ Natural Disasters - are those which are a result of Natural

Environment include fire, earthquake, tsunami, typhoon, floods, tornado,

lightning, blizzards, freezing temperatures, pandemic Like Covid-19,

severe hailstorms, volcano etc.

⚫ Man Made Disasters - are artificial disasters which arise due to the

actions of human beings it include, mistakes and errors terrorist attack,

bomb threat, chemical spills, civil disturbance, electrical failure, fire, AC

failure, water leaks, water stoppage, strikes, hacker attacks, viruses,

human error, loss of telecommunications, data center outage, lost data,

corrupted data, loss of network services, power failure, prolonged

equipment outrage, UPS loss, generator loss and anything that diminishes

or destroys normal data processing capabilities.

⚫ Matters to be considered in Business Continue Plan

■ Backup and Recovery strategies.

■ Strategies for Networked Systems

■ Wireless LANs

■ Strategies for Distributed Systems

■ Strategies for Data communications

■ Strategies for Voice Communications

■ Types of Recovery and Alternative Sites.

⚫ Mirror Site/ Active Recovery Site

⚫ Hot Sites

⚫ Cold Site

⚫ Warm Site

⚫ Reciprocal arrangements

⚫ Offsite Data protection

Page : 36 MAY ‘20


■ See table below taken from DISA (ICAI) material

⚫ Appropriate Insurance Policy is taken for all assets and for

persons.

⚫ Alternative reciprocal arrangements for Backup site should be

considered.

5.2. Backups:

5.2.1. Proprietor or Partner should designate a responsible person to ensure

the back up as per established guidelines.

5.2.2. Every day back will be done on an external hard disk or on pen drive

or on another computer at the end of the day. You can also schedule

the backup so that it can be taken automatically at a particular time

without human interference. Security of such external hard disks is

to be properly ensured. It should be kept away from any magnetic

field. If possible, register of back up is to be maintained so as to

ensure that backup is taken daily.

5.2.3. Occasionally backups are tested by restoring it on a separate machine

at residence of the proprietor / partner or designated person.

5.2.4. Alternate day this responsibility should be shared with one more

partner or designated person.

5.2.5. This will ensure that in case of disaster one of the recent backup at

home is available. It may be used as "Offsite Storage". In case of

undesirable disaster in your office, the backup restored at home can

be of great use.


MAY ‘20 Page : 37

5.2.6. Currently there are many cases of RANSOMWARE and to avoid such

disaster, safe back up on outside machines needs to be ensured.

5.2.7. Cloud backup services are also available.

5.3. Email Backups:

5.3.1. It’s a common occurrence that our email inbox is full & we get

reminders for email service providers to purchase additional space or

delete some old mails to make space for new mails. If such space is

not made, then mails sent to that email id will be returned by the

mail server. Hence every once in a while, we are stuck with the

mundane chore of sorting unwanted emails & deleting them to make

some space. However, many times we are forced to look for some

email which we had deleted in the past & not finding it causes severe

anxiety & anguish. We always wish to retain all emails without paying

additional costs. Let us explore some means to solve this problem.

5.3.2. Email client : One solution would be to use an email client to

download all your mails & they would be available even after emails

have been deleted from the server. Following points need to be

remembered;

⚫ Make sure that the POP connection is used to connect to the email

server & not IMAP. IMAP by default syncs the structure with the

email server & hence deletions too will get propagated.

⚫ Over time email client performance degrades due to the increase

in data it is holding. The experience of using an email client itself

will be frustrating.

⚫ Email client data also need to be backed up frequently.

5.3.3. Email backup software: Some free email backup software are

Mailstore Home, KLS Mail Backup, Upsafe (only for Gmail).

Page : 38 MAY ‘20


5.4. Data Security:

Owners and Users are responsible for safety of Data. Owners will lay down

the Security measures for Computer Systems by installing appropriate

infrastructure. All USERS need to ensure the Safety of Data by adhering

to Rules framed by the Firms such as:

5.4.1. Not to share the data to unauthorized persons.

5.4.2. Not to transfer the data through the emails other than officially

allowed one.

5.4.3. Not to copy the data to the Devices which are not approved by the

FIRM.

5.4.4. NDA agreements are obtained by the firms from all the USERS having

access to the clients Data.

5.4.5. Firms will lay down the process by which File Names/Folder Names

are allotted and USERs must ensure compliance with the naming

process. Such as:

⚫ Confidentiality : Data not to be shared with anyone unless

permitted by FIRM.

⚫ Saving the files such as GOLD (or any suitable terminology) file

which is password protected when FINAL documents are stored

and no one should alter the GOLD files. Whenever repetitive work

is required to be performed same is done on the basis of copying

original file to Normal file and work is performed till it is labeled as

GOLD

Other matters relating to data security & access controls.

5.4.6. Passwords Management:

⚫ Please ensure that all accounts are protected with strong

passwords. Do not use the same password across multiple

accounts.

⚫ Passwords should be unique for every account and should comprise

a long string of upper and lower case letters, numbers, and special

characters.

⚫ Passwords should be changed frequently.


MAY ‘20 Page : 39

⚫ Password of the staff member going on long leave or leaving the

organisation should be deactivated immediately.

⚫ System should force change of passwords at a certain frequency.

5.4.7. Virus & Malware Protection:

⚫ Biggest source of virus & malware is pirated software, games &

videos. Such software should not be stored or installed on

machines whether at home or at office. As viruses keep evolving

installing antivirus is no guarantee against loss of data.

⚫ Firewall can help to protect the systems from unauthorised

intrusion into your system. A good antivirus software is the next

defense by detecting and blocking known malware.

⚫ Antivirus must be a paid service, free Antivirus are not

recommended for Business use.

⚫ Quick Heal, Norton, Kaspersky are some recommended options if

you don’t already have antivirus software.

⚫ In case of a Ransomware attack, data files are encrypted & a

ransom is demanded to get a decryption key. Payment is

demanded through virtual currency. There have been instances

where decryption is not provided even after payment of ransom

demand. Hence it is preferable to not entertain such demands.

Following steps are to be undertaken;

Ransomware encrypted files have different file extensions. A

message pops up or a text file is stored in every folder with

instruction for payment of ransom.

Immediately disconnect the infected machine from the network

to stop the spread of malware to other machines.

Format the hard disk to terminate all traces of the ransomware.

Reinstall operating system & applications. Restore data files

from backup.

Some antivirus companies do provide decryption solutions, but

not all infections are curable. Further there is the possibility of

ransomware instances still residing undetected in the machine.

https://www.comparitech.com/antivirus/

Page : 40 MAY ‘20


5.4.8. Secure your router at Office and at Home:

⚫ It is important to protect your Office and home network to prevent

malicious parties having access to connected devices.

⚫ Keep habit of Changing your router password periodically.

⚫ Make sure firmware updates are installed so that security

vulnerabilities can be patched.

⚫ The encryption should be set to Restrict inbound and outbound

traffic.

5.4.9. Install updates regularly:

⚫ Updates to device software and other applications are important.

Updates often include patches for security.

⚫ Set updates to run automatically.

5.4.10. Beware remote desktop tools:

⚫ Remote access to desktop like Teamviewer/Anydesk should be

given only to the authorized persons and need to be carefully

monitored.

5.4.11. Lock your device:

⚫ Once work is over all devices should be locked or signed off

carefully.

⚫ Workstations should lock automatically after a few minutes of

inactivity. In other words, if any staff member leaves his work table

for going to the washroom or for having food, tea, coffee or for

attending any meeting, his computer should get automatically

locked so that unauthorised use of the same can be avoided.

5.5. International Standards Organisation:

All matters pertaining to data security & access controls are elaborately

covered in ISO 27001. Members are requested to go through the

standards.

5.6. DCMM by ICAI:

The ICAI has recently released “Digital Competency Maturity Model for

Professional Accounting Firms - Version 2.0 and Implementation Guide”.

This will be a very useful tool in the benchmarking of IT environment in


MAY ‘20 Page : 41

office. Further details of the publication can be obtained from url -

https://resource.cdn.icai.org/57964daaab47265.pdf

WIRC of ICAI has also released “Guide To Working From Home For Every

Professional”, which elaborates on WFH issues. The same can be

downloaded from the url - https://www.wirc-icai.org/members/wirc-

publications/guide-to-working-from-home-for-every-professional

6. WORK FROM HOME :

It would sound strange that the title topic is being addressed so late into the

publication. Understanding of the technical jargon & issues was necessary to

get a proper handle of this topic. All possible solutions presume clear

understanding of the previous topics. In the end, it would be inevitable to

address the elephant in the room. As discussed in the preface, WFH is a

situation every practice firm is forced to reckon with due to the pandemic

lockdown. A routine practice for the IT industry has become inevitable for us.

Since there is no precedence of such work arrangement, we need to start from

basics in implementing the model. We will try to analyse specific issues &

possible solutions in implementing WFH model.

6.1. Human Resource Skills:

⚫ Capabilities of personnel to be able to start with WFH will vary according

to their exposure to such a model. Staff assigned to client location audits

will be having limited exposure to periodic reporting to the office. Every

staff’s skill needs to be upgraded for the WFH model.

⚫ Staff has to be imparted with basic training & a manual should be issued

to them.

⚫ Support personnel have to be designated to help others get onboard as

grasping capabilities vary from person to person.

⚫ Online team meetings should be encouraged.

6.2. Data Storage:

https://resource.cdn.icai.org/57964daaab47265.pdf

https://www.wirc-icai.org/members/wirc-publications/guide-to-working-from-home-for-every-professional

https://www.wirc-icai.org/members/wirc-publications/guide-to-working-from-home-for-every-professional

Page : 42 MAY ‘20


⚫ If data is stored on the cloud like SaaS or VDI or SharePoint, then the

initial setup period would be short with less additional expenditure.

⚫ However most likely firms will be hosting data in server(s) within their

premises. Check the possibility of making the data remotely accessible

either through VPN or remote desktop access.

⚫ For remote access, applications like Microsoft remote desktop,

Teamviewer, Anydesk, etc. can be used. However, there is limitation of

access to only one user per host machine. Thus, limiting the scaling up of

this model. Windows server with multiple CALs can be helpful to connect

many users to a single machine.

⚫ Some software licenses are locked to particular machines. Ask the

software vendor to make available such licenses to other connections

through VPN. For windows server RDP connection, licensing should be

delinked with machine & be made user id linked.

⚫ Check with the software vendor whether they have updated their software

for remote access. Some vendors have in fact made the software ready

for cloud access within this short span of time.

⚫ One quick fix solution is to keep all machines with licenses locked, be kept

switched on & remote connectivity enabled. Thus, each node will be put to

use. But this will entail an increase in power consumption as machines

have to be powered on 24x7.

⚫ Data syncing between host machine & node machine is not an issue

wherever working is being done directly on host through remote

connection. However, files generated with generic applications like Office

Suites are likely to be saved only on remote machines. Norms need to be

established for syncing the data with host machine & frequency of the

same.

6.3. Equipment:

⚫ Computer & internet connection are to major requirements of WFH model.

If an employee doesn’t have his own laptop or PC, then the firm has to

arrange for the same.

⚫ Configuration of the equipment and peripherals used by the employees

should be obtained from all the employees working from home so that the


MAY ‘20 Page : 43

same can be made compatible with the configuration of the systems

installed in office.

6.4. Internet Connectivity:

⚫ Internet connection would be critical at host machine location. Hence there

has to be internet redundancy & load balancing equipment at host location.

⚫ Also, if internet connection is not available at the residence of the

employee, then arrangement for the same has to be done. If WFH is going

to implement for a long duration for any employee, then firms can consider

paying for broadband connection. For temporary requirements, 4G

dongles can be provided.

⚫ As far as possible, internet connection from mobile hotspot should not be

resorted to as it does not ensure seamless connectivity.

6.5. Data Security:

⚫ Due to the nature of services, data security is weak. USB ports are

unlocked for DSC token, email is available to all employees, internet

access is generally to search for information. In WFH, additional threats

would be access to third parties of the equipment & data. Computers tend

to be shared with family & friends, which cannot be controlled by a firm.

⚫ In remote desktop access, the data will be stored on the host machine,

hence it is exposed only during the time machines being connected. Data

stored on the local computer remains to be unprotected. Employees must

be informed on the security concerns.

⚫ Storage of data on desktop or system default folders should be strictly

prohibited. Separate data folders should be maintained on drives other

than that of OS installation drive.

⚫ There are software which provide secured remote access to host machines

from any other PC. Data from the host machine will not be saved on the

client machine but only on the host machine. “Fusion SecureDesktop” is

one such application.

⚫ Another option would be to use File Syncing software which will constantly

updating changed files on all linked machines. Samepage & Allway Sync

are free for personal use & should fulfill requirements of small teams.

Page : 44 MAY ‘20


6.6. Communication & Updations:

⚫ Timely communication of the work status is an absolute must for efficient

execution of engagements. In the WFH model, this aspect becomes a

critical bottleneck due to lack of direct communication with team

members. Hence protocols must be established for updating of work

status. Here you can use some office administration software like Prodiary,

CA Dashboard, etc. through which work allotment, progress of work-in-

process, time management, billing, etc. can be monitored & managed. You

can use software like Slacks to keep a track of login and logout.

⚫ Further system of daily standup meeting and weekly reporting by the staff

can be introduced.

⚫ Where time is of critical importance, passing on the baton has to be a

timely & smooth operation. Preferably making a phone call to the

dependent team member will be preferred. In other cases, messaging

through app or email can be considered. Further if a complicated message

is to be passed, then a verbal explanation may expedite the matter.

⚫ Further communication with clients has to be in writing as far as possible.

For formal engagements modes of communication should be approved

under laws. Email is a valid mode under the Information Technology Act.

6.7. Backup:

⚫ Data on the host machine has to be backed up daily, even if the office is

closed. Data backup can be on NAS, another PC or remote location.

Automatic backup should be scheduled at a designated time, preferable

after end of day timings. These can be incremental backups.

⚫ Once a month or quarterly, complete backups should be made with copies

stored at a remote location.

⚫ Backup on employees’ machines can also be done either on host machine

or on cloud storage. If there is no backup power supply for PC, then backup

should be run in sync mode more frequently.

6.8. Drafting of Work From Home Policy:

The COVID-19 has changed the way people have been working. For many,

technology has been a great catalyst in keeping the work going even while

employees are away from their usual work environment. WFH will evolve


MAY ‘20 Page : 45

as organisations grapple with health concerns and balances the

productivity, privacy, collaboration, data theft etc.

WFH policy has to be framed from complete fresh perspective. It has to

have flavour of both Work from Office as well as Work from Home.

Marrying regulatory aspect with the data integrity and Firm culture is the

key to framing robust WFH policy.

WFH Policy should inter-alia cover the following broad areas:

• Applicability to whom

• Approval process for availing WFH

• Conditions while working from home

• Security aspects to be borne in mind while WFH

• What tools the Firm will provide to employee who is WFH

It is advisable for Firm to have a WFH Policy drafted and communicated to

the employees so that they are aware about the obligations towards data

confidentiality, security aspects etc.

6.9. Other Important Points:

⚫ Though work from home policy is introduced, care should be taken to see

that minimum staff members are available in the office so as to handle the

emergency matters. Rotational duties can be assigned to staff for coming

to office and for doing work from home.

⚫ Peculiarities of chartered accountants work may not allow smooth

implementation of work from home policy as it may not involve standard

process for all the clients. It depends mostly on clients' work environment,

technological updation, readiness to adjust with the developments in

technology. So standardised policy framing may be a difficult job. While

framing the policies, all these possibilities are to be taken into account

while framing the policy, further once prepared, it has to be reviewed and

updated periodically.

Page : 46 MAY ‘20


⚫ As far as possible, guidance should be provided to the staff working from

home in respect of their seating arrangements, light arrangements, etc.

so as to avoid any associated physical problems.

⚫ Work from home policy, if implemented successfully, will lead to savings

in travel time as well as in costs. Further it will reduce the risk of being

exposed to Covid-19.

⚫ It may lead to problems in training of new articles but by way of rotation

of duties, it can be overcome.

⚫ All the staff members are not expected to have printers at their homes.

This problem needs to be tackled correctly. Then can take the print outs

while in office.

⚫ Through VPN, access can be restricted to particular files or folders or to

the records of the particular clients only.

7. REGULATORY ASPECTS:

7.1. Client Consents:

7.1.1. Data with which we deal mostly belongs to our clients. It might be

shared with us either for assurance or advisory services. In the

course of engagement, the data will be accessed by our staff. Hence,

we have to always bear in mind the fact that ownership of that data

is of the respective clients & we are handling it in fiduciary capacity.

7.1.2. If in the course of engagement, we have to share or submit the

information to third party or statutory authorities, we need to have

documented authorization from the client for doing so.

7.1.3. We might obtain a standing consent for compliance matters.

However, we must maintain intimation or approval from the client for

submission of the data we have processed.


MAY ‘20 Page : 47

7.1.4. If we are sharing client data with third party like bankers, etc., then

always obtain instruction or confirmation from clients to do so.

7.1.5. In addition to data we are also entrusted with Digital Signature Token

(DSC) of our clients to be used for submissions under various

compliances. It would be preferable to obtain a standing consent from

them relating to specific submissions to be made using the DSC

token. Again, it is recommended to share the submissions /

computation of total income, TAR, etc. with the clients and get their

approval on mail for submission / uploading the same. This is to

ensure that the client should not disown or feign ignorance of the

contents of the submissions made from CA’s office. It is also pertinent

to note that IP address of the CA gets recorded with the submissions

and hence the CA cannot escape from the associated responsibilities,

in case something goes wrong.

7.1.6. Employee should be educated about the confidentiality of the Client’s

data. Firm should get the Confidentiality Agreement signed from each

employee and third party with whom it shares any Client confidential

data.

7.2. Information Technology Act 2000/2008:

An Act to provide legal recognition for Digital Transactions and to bring all

activities in computerised world and cover all types of Cyber Crimes and

Frauds, Govt. passed the IT Act in Year 2000 and substantially amended

the same in 2008. It would be important to note following important

provisions of the Act;

7.2.1. S 43A : Compensation for failure to protect data:

Where a body corporate, possessing, dealing or handling any

sensitive personal data or information in a computer resource which

it owns, controls or operates, is negligent in implementing and

maintaining reasonable security practices and procedures and

thereby causes wrongful loss or wrongful gain to any person, such

Page : 48 MAY ‘20


body corporate shall be liable to pay damages by way of

compensation to the person so affected.

7.2.2. S 43B Penalties and Compensation for damage to computer

and computer systems etc:

Person is liable to pay damages to the person affected, if person

without the permission of owner or any other person who is in charge

of computer systems;

a. S 43 (a) - Accesses or secures access to computer systems.

b. S 43 (b) - Downloads copies extracts the data from the system.

c. S 43 (c) - Introduces virus.

d. S 43 (d) - Damages computer systems.

e. S 43 (e) - Disrupts the computer systems.

f. S 43 ( f) - Denies access to any authorised person.

g. S 43 (g) - Provides assistance to facilitate access to any person for

any unauthorized activities.

h. S 43 (h) - Charges the services availed by any one to account of other

person by tampering the records.

i. S 43 (i) - Destroys, deletes or alters any information in computer

systems.

j. S 43 (j) - Steals, conceals, alters, destroyed any computer source

code with malafide intentions.

7.2.3. Punishments:

a. S 65 - Tampering with computer source documents. Imprisonment

upto three years and fine upto two lakhs rupees or with both.

b. S 66B - Punishment for dishonestly receiving stolen computer

resources, imprisonment upto 3 years and fine upto one lakh rupees

or both.

c. S 66C - Punishment for identity theft, imprisonment upto 3 years and

fine upto one lakh rupees or both.


MAY ‘20 Page : 49

d. S 66D - Punishment for cheating by personation by using computers,

imprisonment upto 3 years and fine upto one lakh rupees.

e. S 66E - Punishment for violation of privacy, imprisonment upto 3

years or fine upto two lakhs rupees or with both.

f. S 66F - Punishment for cyber terrorism, imprisonment which may

extend for life imprisonment.

g. S 67 - First conviction with imprisonment of either description for a

term which may extend to three years and with fine which may

extend to five lakh rupees and in the event of second or subsequent

conviction with imprisonment of either description for a term which

may extend to five years and also with fine which may extend to ten

lakh rupees.

h. S 67A - First conviction with imprisonment of either description for a

term which may extend to five years and with fine which may extend

to ten lakh rupees and in the event of second or subsequent

conviction with imprisonment of either description for a term which

may extend to seven years and also with fine which may extend to

ten lakh rupees.

i. S 67B - Punishment for publishing or transmitting and material about

child pornography:

a. First conviction: Imprisonment upto 5 years and fine upto ten

lakhs rupees.

b. Second / subsequent convictions: Imprisonment upto 7 years

and fine upto ten lakhs rupees.

7.3. Copy Rights Act 1957:

7.3.1. S 63B - Knowing use of infringing copy of computer

programme to be an offence:

• Using software without licenses is non-bailable crime.

• Licenses which we obtain generally are licenses only to use as per

the terms of license. You cannot redistribute or violate any other

terms of license. Hence it is important to go through terms &

conditions of license before.

Page : 50 MAY ‘20


• Any person who knowingly makes use on a computer of an infringing

copy of a computer programme shall be punishable with

imprisonment for a term which shall not be less than seven days but

which may extend to three years and with fine which shall not be less

than fifty thousand rupees but which may extend to two lakh rupees

7.3.2. Power of police to seize infringing copies:

• Any police officer, not below the rank of a sub-inspector, may, if he

is satisfied that an offence under section 63 in respect of the

infringement of copyright in any work has been, is being, or is likely

to be, committed, seize without warrant, all copies of the work, and

all plates used for the purpose of making infringing copies of the

work, wherever found, and all copies and plates so seized shall, as

soon as practicable, be produced before a Magistrate.

• Any person having an interest in any copies of a work [or plates]

seized under sub-section (1) may, within fifteen days of such seizure,

make an application to the magistrate for such copies 2 [or plates]

being restored to him and the Magistrate, after hearing the applicant

and the complainant and making such further inquiry as may be

necessary, shall make such order on the application as he may deem

fit.


MAY ‘20 Page : 51

ANNEXURE I

APPROXIMATE PRICES OF HARDWARE & SOFTWARE

Particulars Manufactures / Service

Providers Price Range

(INR)

- Hardware

Laptops ( i3, 4GB RAM, 500GB HDD)

Lenovo, Dell, HP 25,000 – 35,000

Laptops ( i5 & above, 8GB RAM, SSD)

Lenovo, Dell, HP 40,000 – 75,000

Desktops / All in ones ( not recommended) + web cam

Custom made, HP, Lenovo All in one

25,000 – 50,000

Server Class Machines ( with OS and RAID drive backup)

Dell, HP, Lenovo 1,00,000- 5,00,000

Firewall (Hardware only) Dell SOHO, Sophos,

SonicWall, Cisco, Quick Heal

12,500 –

1,00,000

- VPN subscriptions ( per user

basis)

SonicWall, Nord VPN, Quick

Heal (Seqrite), Sophos

2,000- 5,000

user / per year

- Antivirus ( per user/

computer basis)

Quick Heal, Kaspersky,

McAfee

500 - 5,000

Network Attached Storage

(NAS)

Synology, Western Digital,

QNap

20,000 –

1,00,000

- Softwares

Server Windows 2019 Essentials 41,000

Operating Systems - PC Windows , Linux, MacOS free – 50,000

Office suites - per user basis (with / without cloud storage)

Microsoft Office, Google Suite

1,500 – 12,000 Pu/py

Libre Office Free

Cloud Storage Microsoft Onedrive, Google

Suite, AWS, Dropbox

1,300 – 10,000

per year

Remote Desktop Management Microsoft, Teamviewer, Anydesk

in package – 3,000 pu/py

Page : 52 MAY ‘20


ANNEXURE II

SOME FREE UTILITY SOFTWARES FOR USE IN OFFICE:

Software

Name

Website Particulars

Wiztree https://bulkimagedow

nloader.com/

WizTree is a hard drive disk space analyser

similar to WinDirStat but is MUCH faster.

ShareX https://getsharex.co

m/

ShareX is a free and open source program that

lets you capture or record any area of your

screen and share it with a single press of a key.

It also allows uploading images, text or other

types of files to over 80 supported destinations

you can choose from.

OBS Studio https://obsproject.co

m

Free and open source software for video

recording and live streaming.

Station https://getstation.co

m

Station is the first smart browser for busy

people. A single place for all of your web

applications. Gmail, Whatsapp, Drive, Hangout,

many others in a single window.

Wox

Launcher

http://www.wox.one A full-featured launcher, access programs and

web contents as you type. Be more productive

ever since.

DaVinci

Resolve

https://www.blackma

gicdesign.com/produc

ts/davinciresolve

DaVinci Resolve 16 is the world’s only solution

that combines professional 8K editing, color

correction, visual effects and audio post

production all in one software tool! You can

instantly move between editing, color, effects,

and audio with a single click.

GIMP https://www.gimp.org

/downloads/

It is a program for such tasks as photo

retouching, image composition and image

authoring.

Handbrake https://handbrake.fr HandBrake is a tool for converting video from

nearly any format to a selection of modern,

widely supported codecs.

Ditto

Clipboard

https://www.microsof

t.com/en-us/p/ditto-

clipboard/9nblggh3zbj

q?activetab=pivot:ov

erviewtab

Ditto is an extension to the standard windows

clipboard. It saves each item placed on the

clipboard allowing you access to any of those

items at a later time. Ditto allows you to save

any type of information that can be put on the

clipboard, text, images, html, custom formats.

Grammarly

for Microsoft

Edge

https://www.microsof

t.com/en-

us/p/grammarly-for-

microsoft-

edge/9p59wxtbhzzm?

activetab=pivot%3Ao

verviewtab

Enhance your written communication

everywhere you type!

Print Friendly

& PDF

https://chrome.googl

e.com/webstore/detai

l/print-friendly-

Print Friendly removes ads, navigation and junk

before your print. Pages are optimized for the

ultimate print reading experience.

https://bulkimagedownloader.com/

https://bulkimagedownloader.com/

https://getsharex.com/

https://getsharex.com/

https://obsproject.com/

https://obsproject.com/

https://getstation.com/

https://getstation.com/

http://www.wox.one/

https://www.blackmagicdesign.com/products/davinciresolve



https://www.gimp.org/downloads/

https://www.gimp.org/downloads/

https://handbrake.fr/

https://www.microsoft.com/en-us/p/ditto-clipboard/9nblggh3zbjq?activetab=pivot:overviewtab





https://www.microsoft.com/en-us/p/grammarly-for-microsoft-edge/9p59wxtbhzzm?activetab=pivot%3Aoverviewtab







https://chrome.google.com/webstore/detail/print-friendly-pdf/ohlencieiipommannpdfcmfdpjjmeolj




MAY ‘20 Page : 53

pdf/ohlencieiipomman

npdfcmfdpjjmeolj

Snapdrop snapdrop.net Transfer files between PCs/Android/Mac/etc. on

local network. Open portal on both devices to

discover.

Everything https://www.voidtools

.com/

Locate files and folders by name instantly.

TreeSize https://www.jam-

software.com/treesize

_free

Disk space management with TreeSize Free is

intuitive, easy and free.

Ninite https://ninite.com/ Install and Update All Your Programs at Once.

Chocolatey https://chocolatey.or

g/

Chocolatey is a software management solution

unlike anything else you've ever experienced on

Windows. Chocolatey brings the concepts of

true package management to allow you to

version things, manage dependencies and

installation order, better inventory

management, and other features.

X-Mouse

Button

Control

https://www.highrez.

co.uk/downloads/XMo

useButtonControl.htm

allows you to create application and window

specific profiles. This in turn, allows you to re-

configure your mouse behaviour for individual

applications or windows. For each profile you

can also configure up to 10 'layers' of different

button configurations which you can switch

between using hot-keys or mouse buttons.

ClipClip https://clipclip.com/ Clipboard Manager

ClipBoard

Fusion

https://www.clipboar

dfusion.com/

Clipboard Manager

ClipBoard

Master

https://www.clipboar

dmaster.com/

Clipboard Manager

******



http://snapdrop.net/

https://www.voidtools.com/

https://www.voidtools.com/

https://www.jam-software.com/treesize_free



https://ninite.com/

https://chocolatey.org/

https://chocolatey.org/

https://www.highrez.co.uk/downloads/XMouseButtonControl.htm



https://clipclip.com/

https://www.clipboardfusion.com/

https://www.clipboardfusion.com/

https://www.clipboardmaster.com/

https://www.clipboardmaster.com/

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