Synopsis on Auditor’s Reporting Key Audit Consideration issued by ICAI
Apurva Maheswari CA Akash Sanghai CA BACKGROUND: Forming an opinion on the financial statement (FS) by the auditors and reporting […]
Eligibility, qualification and disqualification of Auditors(test)
Section 141 : Eligibility, qualification and disqualification of Auditors – Section 141 corresponding to section 224, 226 of Companies Act 1956. Section […]
Loans by Private Limited Companies
Section 180 Loans by Private Limited Companies Loan Taken: Loan taken by a Private Limited Company section 180. The company […]
Corporate Social Responsibility(CSR)
Section 135 Corporate Social Responsibility(CSR) – Applicable: Every company fulfilling any of the following criteria – (a)Having net worth of […]
Financial Accounts
Preparation & Filing of Financial Account for the Financial year ending 31-03-2014 Provisions of the Companies Act, 2013 relating to […]
Internal Audit & Audit Committee
Section 138 Internal Audit [Section 138 and refer rule 13 of Chapter IX Companies (Accounts) Rules, 2014] The following class […]
Nomination & remuneration committee & share holders relationship committee
Section 178 Nomination and remuneration committee & share holders relationship committee Applicable: (i) Every listed company or (ii) Such other […]
Secretarial Audit & Whole Time Company Secretary
Section 204 Secretarial Audit Applicable: (a) To all Listed Companies (b) (i) Public Limited Companies having a paid up capital […]
Deposit : Private Limited Companies
Deposit : Mainly for Private Limited Companies Deposit is defined to include any receipt of money by way of deposit […]
Directors
Section 165 Number of Directorships: No person shall hold office as a director, including any alternate directorship, in more than […]