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Extract of Section 140 of the Companies Act, 2013 140. Removal, resignation of auditor and giving of special notice (1) The auditor appointed under section 139 may be removed from his office before the expiry of his term only by a special resolution of the company, after obtaining the previous approval of the Central Government […]
Extract of Section 142 of the Companies Act, 2013 142. Remuneration of auditors (1) The remuneration of the auditor of a company shall be fixed in its general meeting or in such manner as may be determined therein: Provided that the Board may fix remuneration of the first auditor appointed by it. (2) The remuneration […]
Extract of Section 146 of the Companies Act, 2013 146. Auditors to attend general meeting All notices of, and other communications relating to, any general meeting shall be forwarded to the auditor of the company, and the auditor shall, unless otherwise exempted by the company, attend either by himself or through his authorised representative, who […]
Extract of Section 145 of the Companies Act, 2013 145. Auditor to sign audit reports, etc The person appointed as an auditor of the company shall sign the auditor’s report or sign or certify any other document of the company in accordance with the provisions of sub-section (2) of section 141, and the qualifications, observations […]
Extract of Section 143 of Companies Act, 2013 143. Powers and duties of auditors and auditing standards (1) Every auditor of a company shall have a right of access at all times to the books of account and vouchers of the company, whether kept at the registered office of the company or at any other […]
Extract of Section 139 of the Companies Act, 2013 139. Appointment of auditors (1) Subject to the provisions of this Chapter, every company shall, at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth […]
Extract of Section 148 of Companies Act,2013 148. Central Government to specify audit of items of cost in respect of certain companies (1) Notwithstanding anything contained in this Chapter, the Central Government may, by order, in respect of such class of companies engaged in the production of such goods or providing such services as may […]
1. NBFCs shall put in place a Board approved policy for resource planning which, inter-alia, should cover the planning horizon and the periodicity of private placement.
The ICAI has issued the Second Edition of the Guidance Note on Accounting for Rate Regulated Activities to make certain changes with respect to presentation requirements to make this Guidance Note consistent with the Ind AS 114, Regulatory Deferral Accounts formulated corresponding to IFRS 14.
In exercise of the powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (No.22 of 1992), as amended, read with Para 1.3 of the Foreign Trade Policy, 2009-2014, the Central Government hereby makes the following amendments in Notification No. 85(RE-2013)/2009-2014 dated 26th June, 2014 relating to export of potato.
