Apurva Maheswari CA Akash Sanghai CA BACKGROUND: Forming an opinion on the financial statement (FS) by the auditors and reporting […]

Section 141 : Eligibility, qualification and disqualification of Auditors – Section 141 corresponding to section 224, 226 of Companies Act 1956.  Section […]

Section 180 Loans by Private Limited Companies Loan Taken: Loan taken by a Private Limited Company section 180. The company […]


Section 135 Corporate Social Responsibility(CSR) – Applicable: Every company fulfilling any of the following criteria – (a)Having net worth of […]

Preparation & Filing of Financial Account for the Financial year ending 31-03-2014 Provisions of the Companies Act, 2013 relating to […]

Section 138 Internal Audit [Section 138 and refer rule 13 of Chapter IX Companies (Accounts) Rules, 2014] The following class […]

Section 178 Nomination and remuneration committee & share holders relationship committee Applicable: (i) Every listed company or (ii) Such other […]

Section 204 Secretarial Audit Applicable: (a) To all Listed Companies (b) (i) Public Limited Companies having a paid up capital […]

Deposit : Mainly for Private Limited Companies Deposit is defined to include any receipt of money by way of deposit […]

Section 165 Number of Directorships: No person shall hold office as a director, including any alternate directorship, in more than […]